Here is a quick list of what you need to know about how the government shutdown is affecting the IRS as well as taxpayers. Contact Lindemeyer CPA if you have questions about this topic.
During the Government Shutdown the IRS will be:
- Enforcing all tax deadlines
- Accepting tax payments
- Accepting all electronically-filed tax returns
- Accepting paper tax returns with payments
- Applying penalties and interest for all late filings not received by the regular deadlines
- Processing most automated toll-free telephone (800-829-1040) applications
- Mailing automated IRS notices
- Maintaining the IRS website (some interactive features may not be available)
- Mailing transcripts requested by taxpayer using automated system
- Mailing automatically-generated notifications of potential future action related to liens and levies
- Working criminal investigation cases
- IRS free file partners will continue to accept and file tax returns
During the Government Shutdown the IRS will NOT be:
- Issuing any refunds
- Processing paper-filed returns with refunds
- Answering the live telephone customer service assistance lines
- Opening walk-in taxpayer assistance centers.
- Keeping appointments related to audits collections appeals or taxpayer advocate cases.
- Working any paper correspondence related to notices
- Taking transcript requests from third parties
- Sending out levies or liens
- In non-criminal cases the only enforcement actions the IRS is taking involve isolated instances where immediate action is needed to protect the government’s interest
- Tax court will serve no documents nor will it receive documents
- Due dates set by a tax court order for filing a document will be extended however deadlines imposed by the tax code related to notices will be enforced.
During the Government Shutdown Taxpayers Should:
- Keep filing timely tax returns (paper returns should be postmarked by the due date)
- Make required tax payments on time
- Mail petitions (related to notices) to the tax court on a timely basis