Government shutdowns at any time are cause for concern for tax practitioners and their clients due to uncertainty about how IRS services and administration will be affected. That is even more true during tax filing season.
In March 2024, the IRS released its Fiscal Year 2024 Lapsed Appropriations Contingency Plan, which outlines what services and operations the IRS plans to continue or stop during a government shutdown for filing season (considered to be January 1 – April 30) and non-filing