November 2025 — Collections resumption FAQs

Q1. I received a Statutory Notice of Deficiency during the shutdown. What should I do? (added Nov. 19, 2025)

A1. During the shutdown, the IRS continued limited operations necessary to protect government revenue and statutory deadlines. In some cases, this included issuing Statutory Notices of Deficiency to protect the government’s interest.

If you received a Notice, you still have 90 days to petition the Tax Court if you want to protest the adjustments. If you agree, you may sign and return the report. If you believe you received the Notice in error, contact the person listed on the letter or your assigned auditor.

Q2. Will failure to pay and failure to file penalties be abated during the shutdown period? (added Nov. 19, 2025)

A2. The lapse in federal appropriations during the government shutdown did not affect the federal tax law. Individuals and businesses were required to keep filing their tax returns and making payments with the IRS. Failure to pay and failure to file penalties are charged on tax from the due date of the return until the date of payment. Taxpayers who make their deposits and payments in-person at an IRS Taxpayer Assistance Center and were unable to do so due to the shutdown can file a request that the penalty be abated for reasonable cause.

Q3. How does the shutdown period affect my repayment plan with my Revenue Officer (RO)? I was working with the RO towards an installment agreement. (added Nov. 19, 2025)

A3. Many Revenue Officers continued working limited cases during the shutdown to protect government revenue. Others were furloughed and are now reviewing mail, messages, and their inventories.
Your assigned Revenue Officer will contact you as soon as possible to continue resolving your account. Please allow several business days for this process.

Q4. I missed an appointment with my Revenue Officer, am I going to be penalized? (added Nov. 19, 2025)

A4. If your Revenue Officer was not available during the shutdown, they will contact you to reschedule any missed appointments. Some Revenue Officers continued limited operations, so your case may already be active. Please allow several business days for them to reconnect and review your file.

Q5. I needed to make a payment and provide information to my assigned Revenue Officer during the shutdown period, I was unable to do so, will this affect me? (added Nov. 19, 2025)

A5. If you attempted to send information or make a payment during the shutdown, your correspondence or payment will be reviewed and processed as operations resume. If your assigned Revenue Officer continued working during the lapse, your information may already have been received and recorded. If you have questions, you can contact your Revenue Officer during normal business hours.

Q6. If a Notice of Levy has been issued/received, who should I contact? (added Nov. 19, 2025)

A6. Continue to use the phone number listed on your Notice of Levy. The IRS resumed normal operations and will respond as soon as possible. If your case involves an immediate hardship, contact the number on your notice for assistance.

Q7. I filed a request for a notice of discharge and I have an imminent closing.  Is there contact information available? (added Nov. 19, 2025)

A7. For questions about a request for discharge or subordination, refer to Publication 4235 PDF to locate your local IRS Advisory Office. During the shutdown, limited staff continued processing urgent lien release, subordination, and discharge requests to prevent loss of government revenue. If your request was pending, you will be contacted soon.

Q8. Where should questions regarding lien release/withdrawal issues be directed? (added Nov. 19, 2025)

A8. For additional information regarding a lien release or withdrawal issue, refer to Publication 4235 PDF to locate your local Collection Advisory Office. Limited lien activities continued during the shutdown to protect government property. If your release or withdrawal request was pending, Advisory staff will contact you shortly to confirm next steps.

Q9. My case is assigned to a Private Collection Agency (PCA) contracted by the IRS. How soon can I expect to be contacted? (added Nov. 19, 2025)

A9. IRS Private Collection Agencies continued limited operations during the shutdown under existing contracts. They are now reviewing correspondence and voice messages received during that period. If you already have a payment arrangement with a PCA, continue making your payments as previously agreed. You should hear from your assigned PCA within the next several business days.

Q10. My passport application was denied because of delinquent tax debt. What should I do? (added Nov. 19, 2025)

A10. Contact the IRS at 1-855-519-4965 (International callers 1-267-941-1004) to make arrangements to resolve your tax debt, or to provide information and receive assistance if you have already resolved the debt. Visit irs.gov/passport for more information about passport denial due to Federal tax debt.

Q11. I submitted a request for a Collection Due Process (CDP) hearing but have not heard from anyone.  What should I do? (added Nov. 19, 2025)

A11. We will be processing CDP requests received. Since work has resumed, you can expect to be contacted soon.  If you have any questions or concerns, you can contact the office where you submitted your hearing request.