Washington, D.C. (October 9, 2025) – With the October tax filing deadline fast approaching, the American Institute of CPAs (AICPA) submitted a letter to Acting Commissioner of the Internal Revenue Service (IRS), Scott Bessent, acknowledging the steps the IRS is taking to alleviate the impact of the government shutdown, including retaining approximately 54 percent of its employees – an increase of staff compared to previous shutdowns – and prioritizing the need for guidance related to the implementation of PL 119-21/HR 1. However, the AICPA is disappointed that the IRS did not except all of its employees, as previously recommended.
The AICPA is recommending relief measures that are fair, reasonable and practical to mitigate the negative impact of the shutdown on taxpayers and practitioners. These recommendations include:
Discontinue compliance actions and halt automated collection activities of liens and levies until at least 60 days following the end of the shutdown.
Maintain all online systems and accounts.
Offer an easily administrable reasonable cause penalty waiver resembling the first-time abatement (FTA) administrative waiver for taxpayers impacted by the government shutdown.
Provide targeted estimated tax and late payment penalty relief.
“While it is helpful to know the IRS is retaining a greater number of staff than in previous shutdowns, we remain deeply concerned that the IRS will not have the ability to meet taxpayers’ needs during this filing season,” said Melanie Lauridsen, Vice President of Tax Policy & Advocacy with the AICPA. “This shutdown will create a greater backlog for the IRS and increase hardships for taxpayers and challenges for practitioners – however, if IRS staff is not fully excepted, our recommendations will help mitigate those negative impacts. We urge the IRS to consider our recommendations and avoid compounding an already stressful situation.”
About the American Institute of CPAs
The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with 397,000 members and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. A founding member of the Association of International Certified Professional Accountants, the AICPA sets ethical standards for the profession, attestation standards, and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state, and local governments. It develops and grades the Uniform CPA Examination, offers specialized credentials, partners across the profession to build future talent, and drives continuing education to advance the vitality, relevance, and quality of the profession.
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Contact: Veronica L. Vera
202-434-9215
Veronica.Vera@aicpa-cima.com