AICPA Warns Congress of Impact on 2023 Tax Filing Season with a Government Shutdown
December 20, 2023
The AICPA sent a letter to the Department of Treasury Secretary Janet Yellen, IRS Commissioner Danny Werfel and every Member of Congress regarding the damage that would result from a government shutdown.
Read the letter
Tax practitioners work with the IRS to ensure tax obligations are honored in a timely manner, thus ensuring the nation’s finances remain strong. A press release from the AICPA says "Though there have been recent improvements to IRS services, processes are still not functioning at their normal levels, or even pre-pandemic levels. Adding an IRS shutdown will create more problematic issues, burdens and backlogs, similar to those created by the pandemic."
The AICPA recommendations to the IRS include:
- Update the current Contingency Plan to include filing season specific activities.
- Take an approach similar to the IRS Fiscal Year 2023 Lapse Appropriations Contingency Plan, in which the IRS excepted 100% of the IRS employees by using the provided supplemental appropriations available through Section 10301 of the Inflation Reduction Act (IRA), Pub. L. 117-169.
- Provide automatic extensions of notices and collections until 90 days after the shutdown ending date.
- Keep all online systems and accounts accessible to taxpayers and tax practitioners.
- Retain more Chief Counsel attorneys to provide detailed guidance to taxpayers to meet their reporting requirements.