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The e-file system still operates, so file as much electronically as possible. Postmarks for returns mailed should be honored as usual although possibly no one will be at IRS to process paper returns. Statutory deadlines still must be met, so plan for your clients to make all payments by normal due dates. IRS hasn't finalized the contingency plan yet, but I'd assume that there will be no one to issue refunds unless automated, and definitely assume no one will be there in customer service areas to answer the phones or answer questions. In prior shutdowns, somewhere around 88% of IRS employees were furloughed, and there was a catch up period when it reopened. In one year, the start of tax season was delayed because of the extended shutdown that occurred. https://www.journalofaccountancy.com/news/2023/sep/irs-developing-contingency-plan-as-government-shutdown-looms.html If you have audits with deadlines after the possible shutdown date, contact the auditor to be sure that the deadline for materials submission will be extended or meetings rescheduled. Although this page was updated this year, this IRS page has details related to the shutdown and reopening from the 2019 shutdown: https://www.irs.gov/newsroom/irs-activities-following-the-shutdown Donations to this site are appreciated any time of the year.

Again, it is only clothing and household items that are NOT in good used condition that must be appraised. I did give a cite: And antiques, artwork, jewelry, collectibles are specifically excluded. Here's all of the relevant paragraph for those who don't follow links.

Anyone remember how the IRS functioned during the last shutdown? We have several audit submissions awaiting IRS reply. Will these deadlines be extended? The return extension deadline is approaching. Will Oct 15 returns be processed? Final question: Is it time to donate to this site again?

I don't see where any legal advice was given. Just potential tax and reporting issues.

A woman I knew who was the bookkeeper for a nonprofit said she fell in love with bookkeeping in high school. When they'd pass out those practice packets with journals, checkbook registers, and fake bills for the cash, she'd take it home and complete it all in one night. Another woman was a scientist at a cosmetics company until she discovered Quickbooks. It was love at first sight. She abandoned her science degree, and now does bookkeeping for many small businesses. Some people are just born to compute, just like some are born to make music or race fast cars. Have people changed so much that fewer are being born to compute, or is the political/education system telling them that only STEM degrees count? Not everyone has that aptitude, ya think? Good thing, or who would make the music?

"Statistics from the AICPA suggest that 75 percent of current CPAs will retire in the next 15 years, leaving a huge vacuum in the industry." The outsourcing of accounting tasks to countries like India and The Phillipines will accelerate combined with AI enhancements.