On October 1, 2025, the U.S. government entered a partial shutdown after Congress failed to reach an agreement to fund the new fiscal year. This situation directly affects key agencies such as the Internal Revenue Service (IRS), which has already activated its contingency plan.

According to the document published by the Department of the Treasury (IRS FY2026 Lapsed Appropriations Contingency Plan), approximately half of IRS employees have been placed on unpaid leave, significantly slowing down critical taxpayer services.

✅ Which services remain operational?

• Processing of electronic tax returns.
• Payment processing and revenue collection.
• Critical functions related to data and systems protection.

❌ Which services are impacted?

• Responses to phone and mail inquiries.
• Manual processing of paper forms.
• Issuance of ITINs and special case reviews.

The Congressional Research Service has warned that, during the shutdown, the IRS will operate with reduced capacity to perform its functions (Government Shutdowns and Executive Branch Operations). This particularly impacts foreign investors, LLC owners, and taxpayers with pending processes, who may face significant delays.

Meanwhile, outlets such as Reuters report that the shutdown has created uncertainty for millions of taxpayers and federal agencies. The Congressional Budget Office (CBO) also projects negative economic effects if the situation continues (Potential Effects of a Federal Government Shutdown).

At ACMM Consulting, we closely monitor IRS updates and put our expertise at the service of our clients to help minimize the impact of this contingency on their tax obligations and fiscal planning. For personalized guidance, contact us via WhatsApp at  +1 (305) 924 2374 or email us at info@acmmconsulting.com

Sources:

• U.S. Department of the Treasury – IRS FY2026 Lapsed Appropriations Contingency Plan
• Congressional Research Service – Government Shutdowns and Executive Branch Operations
• Reuters – U.S. government shutdown: what would stay open and what would close
• Congressional Budget Office (CBO) – Potential Effects of a Federal Government Shutdown
• Accounting Today – Treasury posts IRS contingency plan for government shutdown

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The information contained in this article is for general informational purposes only ACMM Consulting, Inc.  is not responsible for decisions made by readers without proper professional advice. Each business situation is unique and requires tailored analysis.