Rev. Rul. 57-512

The Internal Revenue Service has reconsidered the question of whether a taxpayer has an additional day in which to perform an act under the Internal Revenue Code of 1939 where the last day of the statutory period of limitations for performing such act falls on Sunday. The service now holds that when the last day prescribed for the performance of an act falls on a Sunday, and in the absence of a controlling statute providing otherwise, the performance of such act shall be considered timely if it is performed on the next succeeding day. See United States v. Charles B. Peters et al. , 220 Fed(2d) 544. Accordingly, G.C.M. 11650 C.B. XII-1, 325 (1933), and Revenue Ruling 56-177, C.B. 1956-1, 655, which holds that the Service is without authority to exclude from computation Sunday, the last day of the limitation period within which a claim for refund might have been filed, are hereby revoked.