Everyone is hoping the political waves will be calmed prior to tax filing season. While the government is shutdown, a few “critical” functions will continue to operate. Even though tax return filing deadlines will still be enforced, the government will not be issuing refunds. They will still expect YOU to make payment and file timely but they won’t be making timely payments to you if going the opposite direction. Most of the ACS and collection functions are also suspended, making it hard for taxpayers who are actively working to resolve an outstanding tax issue with the IRS.