The most recent government shutdown has come to an end, but there is a very good chance another shutdown could begin in less than three weeks, Below is information provided by the IRS about which of their services are impacted during a shutdown.
Please plan ahead accordingly during the next few weeks in the event that another shutdown begin later this month. According to the IRS:
Due to the lapse in appropriations, most IRS operations are closed during the shutdown. An IRS-wide furlough began on December 22, 2018, that affects many operations.
During this period, the IRS reminds taxpayers that the underlying tax laws remain in effect, and all taxpayers should continue to meet their tax obligations as normal. Individuals and businesses should keep filing their tax returns and making payments and deposits with the IRS, as they are required to do by law.
Limited Operations During the Appropriations Lapse
Automated applications. IRS.gov and many automated applications remain available, including such things as Where’s My Refund, the IRS2go phone app and online payment agreements.
Telephones. Limited live telephone customer service assistance is available. Due to the heavier call volume, taxpayers should be prepared for longer wait times. Automated toll-free telephone applications will remain operational. The IRS encourages people to use IRS.gov for information.
In-person service. IRS walk-in taxpayer assistance centers (TACs) are closed. That means those offices are unable to handle large cash payments or assist identity theft victims required to visit an IRS office to establish their identity. In-person assistance will not be available for taxpayers experiencing a hardship.
Taxpayer appointments. While the government is closed, people with appointments related to examinations (audits), collection, Appeals or Taxpayer Advocate cases should assume their meetings are cancelled. IRS personnel will reschedule those meetings at a later date, when the IRS reopens.
Taxpayer correspondence. While able to receive mail, the IRS will be responding to paper correspondence to only a very limited degree during this lapse period. Taxpayers who mail in correspondence to the IRS during this period should expect a lengthy delay for a response after the IRS reopens due to a growing correspondence backlog.
Tax-exempt groups. The IRS will not be processing applications or determinations for tax-exempt status or pension plans.
Enforcement activity. During this period, the IRS will not be conducting audits, but automated initial contact letters will continue to be mailed. No collection activity will generally occur except for automated collection activity. For example, automated IRS collection notices will continue to be mailed. Criminal Investigation work, however, continues during this period.
Passports. The IRS will not be certifying for the State Department any individuals for passport eligibility.
Tax Court. Important updated information for taxpayers and tax professionals with Tax Court cases, including mail being returned and issues with court petitions not being processed.
For tax professionals and others interested in a more detailed view of IRS operations during the shutdown, there is an extensive listing available in the filing season lapse plan