The American Institute of CPAs has submitted a letter to the Department of the Treasury, the Internal Revenue Service (IRS) and Congressional leadership requesting the release of the IRS contingency plan that would go into effect in the event of a government shutdown on October 1, 2023. Additionally, the AICPA has urged the IRS to base any decision to furlough employees on a broader interpretation of the Office of Management and Budget guidance to include not only the government’s safety of human life and protection of property, but also for the taxpayer, thereby excepting IRS employees.

“We believe that tax practitioners, a critical stakeholder and partner with the IRS, should have the opportunity to provide feedback on, as well as prepare for, the IRS’s plan, and possibly advise their clients on potential consequences of a shutdown,” the letter says.

The letter goes on to express concern that an October shutdown of the government will likely impact the timely processing of extended 2022 tax returns due by Oct 16, 2023, tax-exempt organization returns due November 15, 2023, and expatriate tax returns due December 15, 2023, as has happened with previous government shutdowns.