The IRS document, Fiscal Year 2018, Lapsed Appropriations Contingency Plan (Jan. 17, 2018) sets out what IRS functions remain open during the government shutdown.
It appears that under the IRS contingency plan, the IRS would continue tax return processing, tax collection, and other activities necessary to protect tax revenue. The following services would cease during the shutdown (see page 10 of linked document):
- Telephone service for tax practitioners and taxpayers.
- Non-automated collections.
- Legal Counsel.
- Most information processing functions.
- All audit functions.
- Issuing refunds.
- Processing 1040X amended returns.
- Planning functions, including tax reform implementation.
Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.