n-02-12.pdf

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing.

This collection currently includes the publisher’s available advance-release directory. Historical bulletin renditions are discovered separately; an advance-release record alone does not certify the collection archive complete.

Part III - Administrative, Procedural, and Miscellaneous

Patriots’ Day

Notice 2002-12

This notice provides guidance regarding the impact of Patriots’ Day on the April
15, 2002, due date for filing Federal tax returns (whether paper or electronic) and
making Federal tax payments. If a filing or payment due date falls on a Saturday,
Sunday or legal holiday (including Statewide legal holidays), individual income
taxpayers have until the next business day to file and pay. See
I.R.C. § 7503. Patriots’
Day, which in 2002 falls on April 15, is a legal holiday in Massachusetts and Maine and,
therefore, constitutes a Statewide legal holiday, under section 7503, for IRS offices
located in Massachusetts and Maine.
Individual income taxpayers who otherwise are required to file returns at the
Internal Revenue Service Center in Andover, Massachusetts (Andover Service Center)
on April 15, 2002, are given an additional day, until April 16, 2002, to file and make their
Federal tax payments (including the Form 1040 series, automatic extensions of time to
file, and the payment of the first installment of estimated tax). The IRS, however, may
direct certain taxpayers, who otherwise would be required to file at the Andover Service
Center, to send their Federal tax returns elsewhere if they are making a payment with

Form 1040-V. To avoid confusion, these taxpayers also are given until April 16, 2002,
to file and make their Federal tax payments. Finally, because individual income
taxpayers residing in Maine may elect to file their returns by hand at an IRS office
located in Maine, these taxpayers also are given until April 16, 2002, to file and make
their Federal tax payments.
Accordingly, for filing season 2002 (tax year 2001) individual income taxpayers in
Massachusetts, Michigan, New York (all counties except for Nassau, Rockland, Suffolk,
Westchester and New York City), Rhode Island and Maine have until Tuesday, April 16,
2002, to file their Federal income tax returns and make their payments. This includes
the payment of the first installment of estimated tax for 2002.
The principal author of this notice is Marcy W. Mendelsohn of the Associate
Chief Counsel, Procedure and Administration (Administrative Provisions and Judicial
Practice Division). For further information regarding this notice contact Ms. Mendelsohn
at 202-622-4940 (not a toll-free call).