The Internal Revenue Service offices will be closed Friday, the second furlough day for the agency due to the federal sequester. That means that all IRS offices, toll-free hotlines, the Taxpayer Advocate Service and the agency’s nearly 400 taxpayer assistance centers nationwide will not be operating. The online preparer tax identification number system for tax professionals also will be shut down.
The remaining scheduled furlough days are July 5, July 22 and Aug. 30, 2013. If necessary, the IRS may announce one or two additional furlough days.
None of the furlough days are considered federal holidays, so the shutdown won’t impact any tax-filing or payment deadlines. The agency will be unable to accept or acknowledge receipt of electronically filed returns on any furlough days.
But taxpayers should continue to file their returns and pay taxes due as usual. There are deadlines Monday for making a second-quarter estimated tax payment and for taxpayers filing from abroad.
The only tax-payment deadlines that coincide with a furlough day are for employment and excise tax deposits by businesses. They must be made through the Treasury Department’s Electronic Federal Tax Payment System, which will operate as usual.
The one reprieve will be for taxpayers who are complying with requests to provide documents to the IRS. That includes administrative summonses, requests for records in connection with a return examination, review or compliance check; and document requests related to a collection matter. No additional time is given to respond to other agencies or the courts. Taxpayers with a Friday deadline will have until Monday to provide the information.
Some Web-based online tools and phone-based automated services will be in operation Friday. Available services include Withholding Calculator, Order A Transcript, EITC Assistant, Interactive Tax Assistant, Tele-Tax and the Online Look-up Tool for those needing to repay the first-time homebuyer credit. Where’s My Refund? and the Online Payment Agreement will not be available.
IRS employees will not earn pay for Friday, which was also the case for the first furlough day May 24.