Reactivation of IRS functionsReactivation of IRS functions should, in the absence of any information to the contrary, begin to occur next week.


This advice came amid Friday’s news that the US government shutdown was over, at least for three weeks.

In order for this to occur, according to the Lapsed Appropriations Contingency Plan (Tax Year 2018 Filing Season), funds will need to be appropriated for the IRS to continue its mission. The plan states that the process will be initiated by the IRS Human Capital Officer, through a number of channels including:

  1. The IRS Emergency Information Hotlines.
  2. The Employee Emergency section of the IRS website,
  3. Telephone Teletype for the hearing impaired.
  4. IRS Communications and Liaison Media Relations through the media.

IRS employees will be required to return to work no later than four hours after notification of the requirement to do so or report on their next regularly scheduled workday.

However, widespread and chronic delays in contacting the IRS by telephone are expected to occur.

Before Friday’s announcement that the government would reopen for three weeks, more than half of the IRS employees who were instructed to return to work did not.

A further update will be posted as information comes to hand.