The IRS released its 2026 Lapsed Appropriations Contingency Plan on Monday, Sept. 29, in the event of a government shutdown.
All IRS employees will continue working during a potential shutdown, effective for the first five business days of a lapse of appropriations, according to the plan.
The IRS released its contingency plan shortly following a letter from the AICPA that urged the agency to issue a plan allowing all IRS employees to continue working during a government shutdown.
“The processing of tax returns and collection of tax revenue is a critical government function that should continue regardless of a government shutdown, and, at a minimum, taxpayers should have recourse to protect their rights and property," the AICPA said in the letter.
"The IRS must keep all essential positions working during the shutdown to help make the 2025 extended filing season operate as efficiently as possible and allow for a smooth start to the 2026 filing season,” the AICPA added.