Treasury released its contingency plan to address a pending government shutdown.  So, who will be home at the IRS?  Here is what we know:

IRS will:

  • continue automated collections activities
  • continue processing tax payment remittances
  • continue taking actions to protect statutes of limitations, liens and seizures
  • continue criminal examinations and undercover operations
  • process electronic tax returns

IRS will not:

  • answer phones to answer taxpayer questions.
  • continue audits, appeals or Taxpayer Advocate meetings (these will be rescheduled)

This would be no holiday for taxpayers, especially those who need IRS assistance or are trying to work through issues with the IRS.   The IRS contingency plan is available here: http://www.treasury.gov/connect/blog/Documents/FY2014%20Shutdown%20Plan_Non-Filing–Final-093013%20Update.pdf.  The Treasury press release is available here: http://www.treasury.gov/connect/blog/Pages/Treasurys-Lapse-in-Appropriations-Contingency-Plan.aspx