IRS sets emergency measures as US enters partial shutdown, raising taxpayer questions

IRS partial shutdown 2026: The IRS has implemented an emergency plan to maintain operations during a partial federal government shutdown that began on January 30, 2026. Funding from the Inflation Reduction Act will keep the agency operational through February 7, while the AICPA warns of potential disruptions to the 2026 tax filing season due to furloughs and reduced services.