In a lapsed appropriations contingency plan posted late Friday, the IRS announced that it would remain fully staffed from Jan. 31, 2026, through Feb. 7, 2026, of a federal government shutdown.
The plan explained that Section 10301 of the Inflation Reduction Act, Pub. L. 117-169, provided supplemental appropriations available through Sept. 30, 2031, for all IRS appropriations accounts. This funding will allow normal IRS operations to continue through Feb. 7.
During last fall’s government shutdown, which lasted from Oct. 1 through Nov. 12, the IRS also kept its full staff working for the first five days. After the first five days, the IRS furloughed approximately half its workforce and closed most operations.
Last Thursday, the AICPA sent a comment letter to the Treasury and the IRS requesting that the IRS release a contingency plan retaining 100% of IRS employees in the event of a Jan. 31 government shutdown, stressing the impact a shutdown would have on the 2026 filing season.
For more information, see the AICPA’s webpage on the latest updates and resources on the government shutdown.
