Earlier today, the IRS released their FY 2026 Lapsed Appropriations Contingency Plan in the event of a government shutdown. Of note, all IRS employees would continue working during a shutdown, effective for the first five business days of a lapse of appropriations. Of note, all IRS employees would continue working during a shutdown, effective for the first five business days of a lapse of appropriations.
This morning, the AICPA submitted a comment letter requesting that the IRS issue a plan allowing all IRS employees to continue working during a shutdown, or at least to retain more employees than in prior shutdowns. We also raised the impact that the 2019 shutdown had on the tax community, including:
- Issuance of automated IRS collection notices without any ability to resolve
- Suspension of audit, examination, and appeals activities
- Challenges with online account access and electronic payments
- Substantial wait times when IRS phone services resumed
You can learn more about the AICPA’s comment letter in the press release.