Tax & Accounting Blog

All IRS Operations Closed on Five “Furlough Days”

ONESOURCE, ONESOURCE Nonresident Alien Taxation, Tax Information Reporting, Trust Tax May 22, 2013

The Internal Revenue Service has announced that all IRS operations will be closed on May 24, June 14, July 5, July 22 and August 30, 2013. This includes all IRS offices nationwide, including all toll-free hotlines for taxpayer assistance, the National Taxpayer Advocate Service, and the nearly 400 taxpayer assistance centers. IRS employees are furloughed on those five days without pay. No tax returns will be processed on furlough days and no compliance-related activities will take place.

IRS web-based on-line tools will continue to function on the furlough days, as will any automated IRS telephone services.

The IRS closures are due to the current federal budget situation, including the sequester of funding. One or two additional furlough days may be declared by the IRS for the final calendar quarter of 2013 if necessary.

Tax filing deadlines: The furlough days are not federal holidays, so the IRS shutdown does not change any tax filing deadlines. Due dates are not changed. The IRS will be unable to accept or acknowledge receipt of electronically-filed returns on any day the IRS is shut down.

Tax payment deadlines: Tax payment deadlines are also not changed. However, the only tax payment deadlines coinciding with any of the furlough days are related to employment and excise tax deposits and those deposits are made through the EFTPS electronic system which will operate as usual.

Document requests: If the response deadline for an IRS document request is a furlough day, the IRS will give taxpayers until the next business day to respond. This includes IRS administrative summonses, requests for records in connection with examination of a return, review or compliance check, or document requests related to a collection matter. However, IRS furlough days do not result in any additional time for response to other federal agencies or the courts.