Looming government shutdown

[Sara EA]

Anyone remember how the IRS functioned during the last shutdown?  We have several audit submissions awaiting IRS reply.  Will these deadlines be extended?  The return extension deadline is approaching.  Will Oct 15 returns be processed? 

Final question:  Is it time to donate to this site again?

[jklcpa]

4 hours ago, Sara EA said:

Anyone remember how the IRS functioned during the last shutdown?  We have several audit submissions awaiting IRS reply.  Will these deadlines be extended?  The return extension deadline is approaching.  Will Oct 15 returns be processed?

Final question:  Is it time to donate to this site again?

 

The e-file system still operates, so file as much electronically as possible. Postmarks for returns mailed should be honored as usual although possibly no one will be at IRS to process paper returns. Statutory deadlines still must be met, so plan for your clients to make all payments by normal due dates.

IRS hasn't finalized the contingency plan yet, but I'd assume that there will be no one to issue refunds unless automated, and definitely assume no one will be there in customer service areas to answer the phones or answer questions. In prior shutdowns, somewhere around 88% of IRS employees were furloughed, and there was a catch up period when it reopened. In one year, the start of tax season was delayed because of the extended shutdown that occurred.

https://www.journalofaccountancy.com/news/2023/sep/irs-developing-contingency-plan-as-government-shutdown-looms.html

If you have audits with deadlines after the possible shutdown date, contact the auditor to be sure that the deadline for materials submission will be extended or meetings rescheduled. 

Although this page was updated this year, this IRS page has details related to the shutdown and reopening from the 2019 shutdown:

https://www.irs.gov/newsroom/irs-activities-following-the-shutdown

Donations to this site are appreciated any time of the year.