The IRS and much of the federal government shut down on Oct. 1
as Congress failed to agree on how to extend government funding.
All IRS exam and appeals functions have remained closed since then,
as have nonautomated collections, taxpayer assistance services and
most IRS chief counsel functions. The IRS said taxpayers with
appointments related to exams, collection, appeals or taxpayer
advocate cases should assume that their meetings are canceled
during the shutdown.
The IRS has been operating with limited personnel to mail
automated notices, process electronically filed returns (and
returns with remittances) and to protect time-sensitive filings in
the government's interest. Refunds will be issued when normal
government operations resume. The IRS has not announced any plans
to offer relief for late-filed returns or missed deadlines, so
taxpayers should continue to follow all statutory deadlines and
case-specific statutes of limitation, including timelines for
making
