The IRS noted that taxpayers should continue to file their returns and pay any taxes due as usual.
Here's a partial list of functions that directly impact taxpayers and would typically be put on hold during a government shutdown:
- You cannot walk in and fill your 2290
- Production systems are not operational at this time.
- No tax refunds issued
- No processing of non-disaster relief transcripts
- No processing of forms 1040X, amended returns
- No non-automated collections
- No audit or examinations (some exceptions apply)
- No legal counsel
- No call center during Non-Filing Season
For more information please see the: LAPSED APPROPRIATIONS CONTINGENCY PLAN