Happy Emancipation Day

The extra dayfor filing this year is due to Emancipation Day, April 16, which is a holiday in the District of Columbia.

One of the quainter quirks of the Internal Revenue Code is that a filing that is due by a particular date, if that particular date is a Saturday, Sunday, or holiday in the District of Columbia, is due the first succeeding day that is not a Saturday, Sunday, or holiday in the District of Columbia.  I.R.C. 7503.  Winkler v. Commissioner, 56 T.C. 844 (1971).