IRS operations limited during lapse in appropriations 

October 1:  Due to the current lapse in appropriations, IRS operations are limited. However, the IRS reminds taxpayers that the underlying tax law remains in effect, and all taxpayers must continue to meet their tax obligations as normal.

The IRS release (October 1, 2013) states:


  • Individuals and businesses must file their tax returns and make deposits with the IRS, as they are required to do by law.
  • No live telephone customer service assistance will be available; however, most automated toll-free telephone applications will remain operational. IRS walk-in taxpayer assistance centers will be closed.
  • Taxpayers with appointments related to examinations (audits), collection, or IRS Appeals or Taxpayer Advocate cases must assume their meetings are cancelled.
  • Automated IRS notices will continue to be mailed. The IRS will not be working any paper correspondence during this period.

How does this affect you?

  • Continue to file and pay taxes as normal. Individuals who requested an extension of time to file need to file their returns by October 15, 2013.
  • All other tax deadlines remain in effect, including those covering individuals, corporations, partnerships and employers. The regular payroll tax deadlines remain in effect as well.
  • File your tax return electronically or on paper—although the processing of paper returns will be delayed until full government operations resume. Payments accompanying paper tax returns will still be accepted as the IRS receives them.
  • Tax refunds will not be issued until normal government operations resume.
  • Tax software companies, tax practitioners and Free File will remain available to assist with taxes.

What IRS services are available?

  • For taxpayers seeking assistance, only the automated applications on the regular 800-829-1040 telephone line will remain open.
  • The IRS website, www.IRS.gov, will remain available, although some interactive features may not be available.
  • The IRS Free File partners will continue to accept and file tax returns.
  • Tax software companies will continue to accept and file tax returns.



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For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

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