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Here are what will happen if shutdown:
Here’s a partial list of functions that directly impact taxpayers and would typically be put on hold if the government shuts down:
No tax refunds issued
No processing of non-disaster relief transcripts
No processing of forms 1040X, amended returns
No non-automated collections
No audit or examinations (some exceptions apply)
No whistleblower office activity
Here’s a partial list of functions that directly impact taxpayers which will typically continue if the government shuts down:Processing of returns with payments
E-filing
Mailing tax forms
Appeals (statutory deadlines will not be changed)
Call centers (only during filing season)
Civil and criminal tax cases
Certain communications to taxpayers
Active criminal investigations
IRS.gov
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