IRS Contingency Plan

The Treasury Department and the IRS has released theircontingency plan in the event of a government shutdown.  The plan complies with the Anti-DeficiencyAct, an act prohibiting spending or employing personnel during lapses ingovernment appropriations except when necessary to protect life or property orotherwise authorized by law.  The IRSexpects around 9% of employees would remain on the job.

The plan lists several suspended functions; however, taxfiling and processing will continue, meaning the upcoming October 15 deadlinefor extensions will remain.

The plan only covers what will happen during a five-dayshutdown; beyond that, the deputy commissioner for operations support will makenecessary adjustments.

See Daniel Hood, IRS Releases Gov’t Shutdown Contingency Plan,Accounting Today, Sept. 30, 2013.