The IRS said on Nov. 21 that it has resumed normal operations now that the federal government shutdown has ended, according to Accounting Today.

Although some essential activities, such as gearing up for the upcoming filing season, did continue during the shutdown, most activity significantly slowed after the first week after the government closed.

The agency indicated that it will take some additional time to ramp back up to its regular activity level, with employees processing backlogged correspondence and rescheduling delayed appointments. 

To help taxpayers and practitioners understand what to expect, IRS provided a series of FAQs detailing how specific functions will restart. Audit activity resumed after employees return to work on Nov. 13.

Examiners have begun reviewing mail, voice messages and case files, and the agency acknowledged that outreach may take several business days. Those who postponed sending materials during the shutdown may now do so, or they may contact their examiner directly. 

Taxpayer Assistance Centers have also reopened, and cancelled appointments can be rescheduled using the SMART Scheduler tool on IRS.gov.

The agency also reiterated that collections activity did not stop during the shutdown, and it generally does not expect to abate failure-to-file or failure-to-pay penalties. Appeals officers are likewise working through backlogged mail and voicemail and will be in touch with taxpayers “as soon as possible.”

The Taxpayer Advocate Service, which had been completely closed, has reopened and will focus on cases in priority order as staff works through several weeks of accumulated requests.