As the IRS emerges from the longest government shutdown in its history, former agency leaders are warning the challenges are far from over. The agreement that reopened the government funds operations only through Jan. 30, leaving the possibility of another lapse just as filing season begins.

Speaking at AICPA National Tax Conference, former commissioner John Koskinen, as covered by the Journal of Accountancy, called the prospect of a repeat shutdown at the end of January “disaster,” noting that support structures across the agency would already be strained. 

Danny Werfel, who was running the IRS until early 2025, added that a shutdown during filing season would necessitate “good transparency with all the stakeholders,” explaining that taxpayers and practitioners would need to know what was still up and running.

Werfel and Koskinen both emphasized the instability at the agency, as seven acting or confirmed commissioners cycled through in 2025, amid substantial workforce loss at the same time the IRS was preparing guidance for the One Big Beautiful Bill. 

According to Accounting Today, the agency has also lost more than 25% of its workforce to buyout and other incentive programs.

Although many employees have returned from furlough with renewed commitment, National Taxpayer Advocate Erin Collins said the Taxpayer Advocate Service is now managing a backlog fed by rough 5,000 new cases each week. While Collins remarked that employees “are seemingly very happy to be back,” she asked that people be patient as the agency works through accumulated cases.