All audits and collections cases - we can assume that the previous deadlines set are still relevant. But - there is nobody working these cases at this moment. Our association - the National Association of Enrolled Agents has a pretty good summary of the shutdown's effect here: Government Shutdown's Effect on IRS Operations: NAEA
We find from new customers - a mix of responses: some folks are energized -- maybe this shutdown - was their last "grace period" before the IRS really started to get aggressive with them? So we are seeing some folks get into action by calling us at Washington Tax. Others -- might feel a little lack of urgency and are holding off hiring us UNTIL the shutdown is over.
Whereever you stand with your unresolved tax issue, one thing is for sure: this government shutdown will eventually end - and the IRS will be back into gear. If it is any consolation - to anyone - no IRS liens or levies are going out UNTIL the shutdown is over: IRS Press Release: IRS Liens and Levies Shut Off Temporarily HOWEVER - THE IRS computers are still kicking out letters threatening to levy!