IRS Operations During the Government Shutdown
The current government shutdown allows for activities to continue if “necessary to safeguard human life or protect government property.” The IRS is currently providing the following services during the shutdown: 1) processing tax returns (other than amended returns); b) pursuing civil and criminal tax cases; c) cases with the Appeals division and Tax Court will continue; d) some mailing and communications with taxpayers.; e) IRS.gov website services should be up and running.
Of importance, the IRS is currently not accepting telephone calls on its taxpayer helpline nor on its tax practitioner hotline. The call centers will, apparently, reopen open during tax filing season. Filing season starts on January 29, 2019.