2019-02: Update on government shutdown


The IRS has released updated information for activities that will (or will not) be conducted during filing season if the government shutdown continues. (Lapsed Appropriations Contingency Plan (Tax Year 2018 Filing Season)) Here are some of the key items of concern to tax practitioners.

The IRS will:

  • Continue activities to implement the Tax Cuts and Jobs Act;
  • Process electronic and paper-filed returns (including amended returns);
  • Issue refunds;
  • Respond to taxpayer tax season questions (there is no mention of practitioners, so we should probably assume the practitioner priority line will not be staffed); and
  • Continue to send out automated notices.

The IRS will not:

  • Process transcript requests (though they will for disaster victims, and for existing POAs through e-services);
  • Conduct any audit functions (unless the SOL is in danger of expiring); or
  • Process new POA requests.

For the full text of the notice, go to:

https://home.treasury.gov/system/files/266/IRS-Lapse-in-Appropriations-Contingency-Plan_Filing-Season_2019-01-15.pdf

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