United States · Tax Court
When must I seek reconsideration of Tax Court findings or an opinion?
Tax Court Rule 161 ordinarily requires filing within 30 days after service of the written opinion, qualifying oral-findings transcript pages or written summary. The court may order otherwise. Decision entry starts the separate Rule 162 period.
- Period
- 30 calendar days
- Trigger
- Opinion or qualifying record service date
- Rule
- Tax Court Rule 161
Amended through August 2024, current court-linked compilation reviewed
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Which event starts the 30-day period?
Rule 161 starts from service of a written opinion or the transcript pages containing oral findings or opinion under Rule 152, or a written summary. The oral hearing date alone is not the stated trigger.
Establish effective service under Rule 21. Electronic service and mailed service use their respective completed-service events. Do not use receipt of a mailed copy as a substitute for mailing.
Decision entry and opinion service can occur on different dates. Record the event that actually governs Rule 161 and read any order changing its ordinary time.
Tax Court Rules 161, 162 and 163How are the 30 Tax Court calendar days counted?
- Use service of the written opinion, relevant oral-findings transcript pages or written summary. Do not substitute decision entry.
- Exclude the established trigger day.
- Count 30 calendar days.
- 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).
This service-based 30-day period is separate from Rule 162’s decision-entry period. The same number of days does not make the triggers interchangeable.
Tax Court Rule 25(a)(1)–(3)What does a worked calculation look like?
Fictitious example
Fictitious written opinion effectively served August 3, 2026. No order changes the Rule 161 period. Exclude August 3. August 4–31 supplies 28 days. September 1 and 2 supply the remaining two.
| Step | What is counted | Date |
|---|---|---|
| Trigger | Opinion or qualifying record service date | August 3, 2026 |
| Count | 30 calendar days after the trigger | September 2, 2026 |
Fictitious facts. No different court order, additional declared holiday or actual clerk inaccessibility is assumed.
Try these dates in the calculatorWhich qualifications and separate procedures should I check?
- Different court order
- Rule 161 expressly allows the court to order otherwise. Use the actual ordered time rather than assuming this ordinary 30-day calculation supersedes it.
- New or further trial
- Rule 161 applies with or without a new or further trial. That phrase does not replace the opinion-or-record service trigger with decision entry.
- Separate motions
- Rule 163 requires Rule 161 and Rule 162 motions to be made separately from each other and not joined to or made part of any other motion.
- This page does not determine grounds for reconsideration, later permission or appeal timing.
- A Rule 161 calculation does not establish the date or effect of a Rule 162 motion.
What should I check before filing?
Common questions
The procedure and trigger
Does announcing oral findings start the 30 days?
Rule 161 identifies service of the transcript pages containing Rule 152 oral findings or opinion, or a written summary. Do not substitute the date findings were spoken without establishing the specified served record.
Tax Court Rules 161, 162 and 163Can I use the Tax Court decision-entry date here?
Rule 161 uses opinion-or-record service. Rule 162 uses decision entry for vacating or revising the decision. Establish each date separately and file separate motions under Rule 163.
Tax Court Rules 161, 162 and 163Do I use the mailing date or the date the served paper arrived?
Rule 21(b)(2)(B) makes mailed service complete when mailed and uses mailing as the service date. Rule 25 contains no automatic FRCP three-day service addition. Establish the actual mailing event and applicable court order.
Tax Court Rule 21(b)(2)(B) and (5)When is electronic service complete?
Rule 21(b)(2)(A) makes qualifying electronic service complete on filing or sending. It is ineffective if the serving party learns that it did not reach the recipient. Establish actual effective service rather than assuming every notification proves it.
Tax Court Rule 21(b)Tax Court counting and filing
Does April 16 count as a Tax Court legal holiday?
Yes. Rule 25(a)(5)(C) includes DC Emancipation Day, April 16. If it is the final day, move to the next day that is not a weekend or legal holiday. Intermediate holidays still count. The court can be open on a computation holiday.
Tax Court Rule 25(a)(4), (5), (b) and (c)Does electronic filing use midnight in my own time zone?
No. Rule 22(d) and Rule 25(a)(3)(A) use 11:59 p.m. Eastern, subject to a different statutory or court-ordered time. Check DAWSON filing instructions. The calculator supplies a date, not proof of completed filing.
Tax Court Rule 22Does putting the paper in the mail prove timely filing?
No. Rule 22(a) ordinarily requires paper filing with the Washington, DC clerk during business hours. Rule 22(b) permits specified alternative filing procedures. Rule 22(c) refers timely mailing to Code section 7502. This page does not determine compliance with that statute.
Tax Court Rule 22What if the clerk is inaccessible on this filing date?
Unless the court orders otherwise, Rule 25(a)(2) extends a nonpetition filing deadline to the first accessible day that is not a weekend or legal holiday. Check actual court notices. The calculator does not infer a DAWSON outage or clerk closure. Petition filing has a separate statutory provision.
Tax Court Rule 25(a)(1)–(3)Can a court order change this ordinary rule-based period?
Check the actual order. Rule 25(b)(1) permits good-cause extension before expiry and, on motion, excusable-neglect relief after expiry unless a statute precludes it. Rule 25(c) permits shortening. A request or calculation does not establish that relief was granted.
Tax Court Rule 25(a)(4), (5), (b) and (c)Official sources and review
Provisions used (7)
| Provision | Purpose |
|---|---|
| Tax Court Rules 161, 162 and 163 | Procedure-specific actor, trigger, period and qualifications |
| Tax Court Rule 21(b) | Actual service event and separate service requirements |
| Tax Court Rule 21(b)(2)(B) and (5) | Actual service event and separate service requirements |
| Tax Court Rule 22 | Electronic and paper filing boundaries |
| Tax Court Rule 25(a)(1)–(3) | Computation, holidays, inaccessibility and court orders |
| Tax Court Rule 25(a)(4), (5), (b) and (c) | Computation, holidays, inaccessibility and court orders |
| Tax Court Rules 25(c) and 26 | Electronic filing and shortening orders |