You may be wondering what the IRS is doing during the government shutdown. Is the IRS still processing returns? Is the IRS still accepting payments? Are deadlines for filing returns being delayed? Are deadlines for making payments being delayed?
First of all, deadlines for filing returns or making payments are NOT being delayed or moved. The upcoming deadline of October 15 for filing personal tax returns that are on extension is still the deadline. Likewise, payment deadlines are not being moved.
Also, if you have statutory deadline coming, that deadline is NOT extended. For example, if you received a Final Notice of Intent to Levy before the government shutdown, the 30 day deadline from the date of the notice in which you can file a Request for a Collection Due Process Hearing and protect your right to go to US Tax Court is NOT EXTENDED.
The IRS will accept both electronic and paper returns. Payments with paper returns will be accepted, but the paper return will not be processed until normal government operations resume. Likewise, the IRS is not processing refunds. The IRS encourages you to file your returns electronically because most returns that are filed electronically are automatically processed.
While the government is closed, people with appointments related to examinations (audits), collection, Appeals or Taxpayer Advocate cases should assume their meetings are cancelled. IRS personnel will reschedule those meetings at a later date.
If you have any questions about your particular situation, contact your advisor immediately.