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Nov. 19, 2025
The IRS has resumed normal operations following the conclusion of the government shutdown, including reopening the agency’s Taxpayer Assistance Centers. As full operations recommenced, it is important for taxpayers and tax professionals to be aware of several key pieces of information in multiple areas:
Taxpayer services to individuals. Taxpayers who opted to receive email and/or text notifications concerning their appointment will be notified they have the opportunity to use the SMART Scheduler feature on IRS.gov to self-schedule Taxpayer Assistance Center appointments that were canceled if they meet certain criteria. Otherwise, taxpayers may call to reschedule appointments that were canceled due to temporary office closures. Taxpayers may refer to the Processing status for tax forms page for current processing status and what to expect for certain tax form types.
Audits. Taxpayers and tax professionals with questions about examinations affected by the shutdown, please see the Exam resumption FAQs.
Collections. Taxpayers and tax professionals with a collection issue affected by the shutdown, please see the Collections resumption FAQs. This section includes information related to liens, levies, notices of deficiency, penalties, passports and private debt collection.
Appeals. Taxpayers and tax professionals with cases in Appeals affected by the shutdown, are encourage to visit our important information page Appeals resumption FAQs.
Taxpayer Advocate Service. All TAS offices are now open. Due to the prolonged government shutdown, TAS will need some time to sort through cases, calls and faxes so that we can address the most critical emergencies first.
Please be aware that if you call our offices your call may go to voicemail. We encourage you to leave your name, phone number, case number (if applicable) and detailed information about your case. Your case is important to us and we will get back to you as soon as we are able to do so. While our response times will be longer than usual, we thank you for your patience.
Tax Exempt and Government Entities. Determination Letter and Voluntary Compliance Statement applications for retirement plans. The IRS has fully resumed processing these applications for retirement plans. We’re working to minimize the delays in processing these applications due to the government shutdown. Please visit Tax Information for Retirement Plans for additional information.
TE/GE. Determination Letter applications for tax-exempt status. The IRS has fully resumed processing applications for tax-exempt status. We’re working to minimize the delays that organizations have experienced due to the government shutdown. Please see IRS processing of exemption applications for any actions that you may need to take while you wait for the IRS to issue a determination.
TE/GE. Credit Payments to Qualified Bonds Issuers. The IRS has fully resumed processing Forms 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds, for refundable credit payments on direct pay bonds. We’re working to minimize the delays in processing these forms due to the government shutdown.