On Oct. 3, the AICPA is reiterated its call to except 100 percent of IRS workers for the duration of the shutdown. This call goes beyond the five days that have already been authorized in the tax agency’s contingency plan.
This call from the AICPA is coming just two weeks until the tax filing deadline for C-corporations and individuals who asked for a filing extension.
For its part, on Sept 29, the US Treasury released the IRS Lapse in Appropriations Contingency Plan, which outlines actions and activities for the first five business days after an appropriations lapse.
“Right now, taxpayers, C-corporations and tax advisors are working hard to meet the Oct. 15 filing deadline – this can be stressful enough. An extended government shutdown during this important filing deadline will compound this anxiety if the IRS is not 100 percent staffed,” stated Melanie Lauridsen, vice president of tax policy and advocacy at the AICPA.
According to AICPA, the effects of a significantly reduced workforce during a tax filing deadline and immediately before the beginning of 2026’s tax filing season would be "dire."
The new tax law requires added guidance to make sure that compliance is ensured. The AICPA said that without full staff, this guidance can be delayed ad demonstrated by previous shutdowns. This would lead to confusion as well as undue stress on taxpayers, practitioners and the IRS.
In a recent letter, the AICPA recounted the significant stress that the 2018/2019 government shutdown caused the tax system, such as the following:
• Taxpayers continued to get automated IRS collection notices, notices of intent to levy, and warnings of asset seizures without a way for resolution.
• With the suspension audit, examination, and appeals activities, taxpayers were not able to resolve disputes and to halt the accruing of penalties and interest.
• Taxpayers and their practitioners went through unreliable online account access with variations in the ability to make electronic payments, and without a way to process critical tax documents.
• Taxpayers and their practitioners were unable to help identity theft victims or address hardship issues when the IRS phone lines were not operating, and the IRS phone lines went through a considerably heavier call volume and, thus longer wait times when operations resumed.
“An extended shutdown could potentially impact the start of the 2026 filing season, which would be detrimental to the government’s ability to collect revenue and issue critical guidance on the new tax law," Lauridsen noted. "Even a partial shutdown of the IRS for an extended period is deeply concerning, and we urge the IRS to retain its full staff until the shutdown is over,”