IRS Shutdown—Good News/Bad News
Some Individual Taxpayers May be Eligible for Underpayment Penalty Relief

Shutdown Impact on Tax Court Cases

Tax professionals and taxpayers with pending U.S. Tax Court cases should be aware of the following:

  • Mail or packages sent to the Tax Court during the shutdown may have been returned as undeliverable. If so, resend the filing with a copy of the proof of original mailing (i.e., a copy of the returned envelope) and retain the original as proof of mailing.
  • Petitions to the Tax Court were not processed, so the IRS may prematurely assess liabilities and send automated notices demanding payment.
  • As always, taxpayers have the option to make payments to slow the accrual of interest since interest has continued to accrue during the shutdown.



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