What to expect from IRS enforcement during a government shutdown.

Whew! It sure looks like we are heading for a pointless and destructive government shutdown. What does that mean for IRS tax enforcement? Treasury estimates that 30,063 of the IRS's 89,944 employees would remain on duty to manage critical operations during the first days of the shutdown.

If a shutdown occurs, the following IRS functions will pause:

• Audit functions and return examinations

• Issuing non-automated refunds

• Non-automated collections

• Taxpayer services (outside of filing season)

• Legal work on actions paused during the shutdown

• Processing non-disaster relief transcripts

• Most headquarters and administrative functions not tied to the safety of life or property

Criminal law enforcement and undercover operations, however, will continue.

I represent taxpayers with tax issues in New Orleans, Louisiana before the IRS, Department of Justice Tax Division and State Departments of Revenue.

If you or someone you know needs help resolving an IRS tax issue, please contact me at (504) 680-6057 or by email at ian@semmlaw.com.