On Thursday the IRS release a memo to clarify their position during the government shutdown. While IRS operations are limited, the underlying tax laws remain in effect and taxpayers should continue to pay their tax liabilities and file any returns in a timely fashion.
The IRS cannot issue refunds or conduct live customer service on the phone. Walk in assistance center are closed as well. Those with scheduled meeting will have those meetings rescheduled after the shutdown. During the lapse in appropriations, the IRS will not be sending out levies or liens either manually or automated.
Tax returns filed electronically will continue to be processed, but paper returns will not. Paper returns will be considered to be timely filed if postmarked before any IRS deadlines.
IRS automated services will continue to operate: 800-829-1040, the IRS website: www.irs.gov. Both the IRS Free File partners and tax software companies will continue to accept and file tax returns.