The IRS shutdown will impact most taxpayer services. Automated collection activity will continue. You will receive the computer generated letters advising that you owe the IRS tax, penalties and interest. Non-automated collection and other tax processing activities will stop.
All IRS appointments related to examinations (audits), collections, Appeals or Taxpayer Advocate cases are cancelled. IRS personnel will reschedule those meetings at a later date, and who knows when that will be?
IRS will, however, process your tax payments (of course), continue computer operations to prevent data loss and revenue collections, maintain safe working conditions for essential personnel, maintain criminal tax enforcement and undercover operations, and protect all statute of limitations expirations, bankruptcy, liens and seizure cases. However, IRS will stop taxpayer services such as answering taxpayer questions, answering the telephone and providing all customer service functions.
For full report see the Department of Treasury’s complete “shut down” plan at http://1.usa.gov/18JtneJ. Also see the IRS’ detailed report on the shutdown at http://1.usa.gov/GzA1KB. Also, check out Tax Girl’s article at http://onforb.es/15Gp2do.
Good luck and remember to pay all your estimated taxes, respond to computer generated letters (maybe best to do so in writing since no one will answer the telephone).
Lowrance Law LLC