- All tax filing, tax payment and other deadlines remain in effect. The individual returns on extension to 10/15 must be filed timely.
- Tax refunds will not be issued.
- Taxpayer services other than web site are generally not available.
- "IRS is not sending out levies or liens." (Don't know what they mean by sending out the lien; the lien arises by operation of law when the notice of assessment and demand for payment is mailed and the taxpayer fails to pay; perhaps what they mean is the notice and demand.)
Jack Townsend offers this blog in conjunction with his Federal Tax Procedure Books, currently in the 2019 editions (Student and Practitioner). Annual editions of the books are published in August. Those books may be downloaded from SSRN (see the page link in the top right hand column of this blog title 2019 Federal Tax Procedure Book & Updates). In addition, Jack uses this blog to discuss issues of federal tax procedure.
Thursday, October 10, 2013
IRS Information on Operations During Government Shutdown (10/10/13)
The IRS has a website advising of operations during the shutdown. See IRS Operations During The Lapse In Appropriations, here. Here are some key points for readers:
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