Sunday-the day after. This when you sleep in-but not too much. You re-adjust and re-evaluate. You are picking up after the previous evening's bachannale, which often serves as a reminder to never overindulge in your own liquor.
The first Sunday after New Year's is especially sobering because the haze of the holiday season wears off. All that Ebenezer Scrooge TMOC (True Meaning Of Christmas)/The Whos' Roast Goose/Tiny Tim's Razzleberry dressing stuff goes to the wayside. I personally feel that if you haven't been practicing the TMOC all year round, it's a bit inefficient to wait until one season out of the year to practice it when you can build upon it throughout the year.
So if you are into sports-this is an important time. College Football is winding up with the BCS Championship Bowl, the culmination of a season. Pro Football is finishing the regular season and everyone is thinking about the Superbowl.
Everyone else is working on keeping resolutions and beginning again.
As for me, the last three months of 2010 were not filled with warm and happy thoughts. New Year's was even a reserved affair. I knew that when I woke up Sunday morning, that all the things that were left in the old year was facing me in the new year. I wouldn't be beginning again, but taking up what was already there.