TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, October 1, 2013

IRS Shutdown Plan

FY2014 IRS Shutdown PlanIRS FY2014 Shutdown Contingency Plan (Non-filing Season – Oct 1 - Dec 31, 2013):

During fiscal year 2014, if the IRS were confronted by a shutdown during the first quarter (October 1 – December 31, 2013), activities in preparation for the 2013 Tax Filing Season would need to continue along with certain other activities authorized under the Anti-Deficiency Act. IRS’ contingency plan describes agency actions and activities for 1-5 business days. Should the hiatus extend beyond five (5) business days, the Deputy Commissioner for Operations Support will initiate (through the IRS Human Capital Officer) the reassessment of activities and any necessary adjustment of excepted positions/personnel.

This IRS Shutdown Contingency Plan includes:

  • A Summary of Shutdown Impact - according to Office of Management and Budget (OMB) Circular A-11, Section 124 (page 3); functional activity during shutdown is provided in Appendix A (page 13).
  • Shutdown Preparation - specific actions the agency has taken to assure efficient coordination of a shutdown should one occur, i.e., identifying continuing activities and support positions and personnel and documenting steps for implementing activities (beginning on page 5).
  • Shutdown Implementation - the steps and activities IRS will follow/take to initiate a shutdown, during a shutdown, and the communications to employees, managers, Treasury officials, Congressional staff, NTEU, the media, and external stakeholders such as excepted contractors; will include, as appropriate, notification of shutdown, appeals rights, excepted activities and employees, and recall (beginning on page 10).
  • Reactivation of Functions – includes the notification of funding and recall procedures and policies to coordinate employees’ return to work and any post-implementation bargaining (page 12).
  • Sample notifications are provided in Appendix C

IRS News, Tax | Permalink


Hard to believe they can work any slower. I've had an exempt organization application sitting there since November, and they keep telling me they're only up to processing April 2012 applications.. Then I get the rehearsed speech about cutbacks, retirements, etc.

Posted by: Kevin Kelly | Oct 1, 2013 6:41:12 AM

The following is from a notice posted on the Tax Court website:

3. The Court will serve not serve any documents until further notice.

Posted by: Bob | Oct 1, 2013 1:30:17 PM