A new IRS Lapsed Appropriations Contingency Plan released January 15, 2019, states that 57.4 percent of the IRS workforce will be required to work during the Tax Year 2018 filing season as long as a shutdown continues. This compares to 12.5 percent of the 80,265 IRS workers who have been working under the prior (non-filing season) plan. These workers who are "excepted" from furlough will not be paid as long as the shutdown continues. IRS will begin processing individual returns January 28.
The new plan states that the following example operations will occur throughout a shutdown:
It is unclear at this point what level of service will be available for the excepted activities and when these activities will resume.
We will keep you posted.
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