In the latest IRS Lapsed Appropriations Contingency Plan released by the U.S. Treasury that went into effect today, October 8, 2025, the Treasury stated that only 39,870 IRS employees (53.6% of total employees) will continue to work during the government shutdown. These employees will be covered through resources other than annual appropriations. This plan will remain in effect for five business days and may be adjusted thereafter as needed.
Below are some of the key functions that will continue during the shutdown:
- Completion and testing of the upcoming filing year programs;
- Implementing OBBBA (P.L. 119-21);
- Processing remittances;
- Processing disaster relief transcripts;
- Mail processing (remittances, etc.);
- Continuing the IRS’s computer operations to prevent the loss of data;
- Protection of statute expiration, bankruptcy, liens, and seizure cases;
- Upcoming tax year forms design and printing; and
- Income verification express service (IVES) and revenue and income verification service (RAIVS) photocopy programs.
Conversely, here are some of the key functions that will cease during the shutdown:
- Processing non-disaster relief transcripts;
- Non-automated collections;
- Taxpayer services such as responding to taxpayer questions (call sites during non-filing season), except for certain call site services accepting calls routed through FEMA;
- Information systems functions (except as necessary to prevent loss of data in process and revenue collections); and
- Planning, research, training, and development activities (except as necessary to perform excepted activities, e.g., filing season).
The Taxpayer Advocate Services has also announced on its website that all of their offices are closed and that no staff is available to assist taxpayers.
We will send another Flash E-mail if any additional changes related to the government shutdown are announced.
