The IRS has released its 2026 Lapsed Appropriations Contingency Plan, and here’s the key takeaway: if a government shutdown begins tomorrow, IRS operations will keep running as usual—at least for the first five days.
Why? The IRS still has funding available from the Inflation Reduction Act, which allows them to cover operations even during a lapse in appropriations. For taxpayers and tax professionals, this means there should be little to no disruption in IRS services as we head toward the critical October 15 filing deadline.
In short, while a government shutdown may cause concern in other areas, IRS functions are expected to remain stable in the immediate term.
