When must a petitioner reply to the Commissioner’s Tax Court answer?

Rule 37(a) uses service of the Commissioner’s answer. Do not count from petition service, answer drafting or mere docket publication without establishing effective service.

An amended answer or amendments generally gives like periods from service unless the court otherwise directs.

Rule 37(b) addresses allegations and facts on which the Commissioner bears the burden of proof. Check those allegations and the proceeding’s applicable reply requirements.

1. Use effective service of the Commissioner’s answer or amended answer, not petition service.
2. Exclude the established trigger day.
3. Count 45 calendar days.
4. If the final day is a Saturday, Sunday or Tax Court legal holiday, continue to the next day that is not. Rule 25(a)(5) includes DC Emancipation Day, April 16, and additional presidential, congressional or DC holidays. Check actual clerk inaccessibility separately.

Exclude the established trigger day. Count every following calendar day, including intermediate Saturdays, Sundays and legal holidays, under Tax Court Rule 25(a)(1).

Count 45 days for filing a reply. The separate motion with respect to the answer uses 30 days and cannot be postponed to this reply date.

Fictitious example

Fictitious Commissioner answer effectively served August 3, 2026. The ordinary Rule 37(a) reply period applies. August 4–31 supplies 28 days. September 1–17 supplies 17 more. Day 45 is Thursday.

Fictitious facts. No different court order, additional declared holiday or actual clerk inaccessibility is assumed.

Motion about jurisdiction or pleading sufficiency

Rule 25(b)(2)(A) starts the responsive-pleading period from service of the court’s order disposing of that motion, unless the court orders otherwise. The calculator does not infer the motion or identify that order.

Court-directed amended paper

Under Rule 25(b)(2)(B), when the court directs an amendment, supplement or ratification, the responsive-pleading period starts from service of that paper unless the court orders otherwise. Confirm the actual paper and order.

Effect of a filed reply

Rule 37(c) treats affirmative allegations not expressly admitted or denied in a filed reply as admitted. An omitted reply has a different conditional procedure, not an automatic admission on this calculated date.

Specialized actions

Rule 37(e) directs declaratory judgment, disclosure and administrative-cost reply requirements to Rules 213(b), 223(b) and 272(b). Confirm that the ordinary reply procedure applies.

• The calculator does not decide which allegations require a reply or whether an allegation is admitted.
• A later Commissioner motion and any court-directed reply period are separate procedures.

• Establish effective answer or amended-answer service.
• Identify affirmative allegations and facts on which the Commissioner has the burden of proof.
• Prepare the specific admissions, denials and affirmative matters required by Rule 37(b).
• Check Rule 37(c) consequences and any actual reply order.
• Check Rule 26 electronic-filing requirements. Represented parties ordinarily must file electronically. Self-represented petitioners are not subject to mandatory electronic filing.
• Tax Court Rule 22(d) and Rule 25(a)(3) use 11:59 p.m. Eastern for electronic filing, unless a statute or court order sets another time. Other filing means use scheduled clerk closing. Rule 22(c) refers timely-mailing questions to Code section 7502; this calculator does not verify those statutory conditions.
• Confirm separate Rule 21 service and any required certificate of service. Preserve the filing confirmation.