Washington, D.C. (January 29, 2026) – As the nation faces the possibility of another government shutdown, the American Institute of CPAs (AICPA) has urged the Internal Revenue Service (IRS) to release a contingency plan excepting 100 percent of IRS employees in the event of a shutdown. In a letter to the Agency, the AICPA highlighted the severe impact a failure to do so would have on the 2026 filing season.
The letter notes that the IRS has only been forced to shut down once before during the April filing season at the start of the COVID-19 pandemic, and it caused significant harm to taxpayers, required extraordinary tax relief measures, and resulted in heightened IRS inventory levels that continue to this day. However, we have not experienced a lapse in appropriations during the April tax filing season. The letter notes that even the 2019 government shutdown – which ended immediately before the tax filing season began – placed significant strain on the entire tax system, including the inability to resolve automated IRS collection notices, unreliable online account access, disruptions to electronic tax payment services, difficulties processing critical tax documents, and backlogged IRS phone lines once the shutdown ceased.
The AICPA expressed deep concerns regarding the negative impact of government shutdowns on tax administration, as cited by the Treasury Inspector General for Tax Administration (TIGTA) report, noting that, “…taxpayers and practitioners may experience significant harm and overwhelming challenges if the IRS operates during the current filing season with a fraction of its workforce.”
“The consequences of furloughing IRS employees, reducing taxpayer and practitioner services, and introducing the prospect for prolonged or widespread technology disruptions could prove to be detrimental to the success of the filing season currently underway and the effective and timely implementation of recent legislative changes,” said the AICPA in the letter.
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