The IRS is mostly closed, and live taxpayer assistance is unavailable. However, I have not noticed any adverse impact on working with IRS on problem resolution cases through Tax Pro Services online and Practitioner Priority Services by telephone. So, for now, we will plan to maintain our work flow as usual.

We should consider the following points:

Filing and payment deadlines still apply. You are still required to file all tax returns and make payments on time. (Internal Revenue Code §§ 6072, 6151)

Penalty notices continue to be issued. Automated systems are still generating notices, and penalty response deadlines remain in force. (IRC §§ 6651, 6656)

Audit response deadlines still apply. If you are under examination, continue to respond within the time allowed to preserve your rights.

Automated enforcement actions (such as wage garnishments and bank levies) have not yet been confirmed as suspended. We are monitoring this closely.

We presume that property seizures (homes, businesses, or other assets) will be paused, as these require manual action by IRS personnel. (See IRS Policy Statement P-5-34; IRM 1.2.14.1.17)