IRS Has Significant Backlogs Following The Shutdown: What's Moving And What's Still Stuck
Following the end of the longest government shutdown in U.S. history on November 13, 2025, the IRS faces significant backlogs as it attempts to resume normal operations. Despite the reopening, taxpayers should anticipate delays in services, including audits, appeals, and processing of tax forms, with some activities still catching up from the shutdown. The IRS is preparing for the upcoming tax filing season, which is now expected to be delayed until early to mid-February 2026, partly due to new tax reform implementations. The agency continues to navigate the backlog while also managing ongoing tax collection activities and taxpayer inquiries.
Dive Deeper:
The government shutdown lasted for 43 days and ended after a funding agreement was reached, with the final House vote at 222-209 and a Senate vote of 60-40.
Taxpayer Assistance Centers (TACs) have reopened, but rescheduling appointments may require phone calls unless notifications were set for online options.
The IRS is currently processing e-filed individual tax returns typically within 21 days, while paper returns from October 2025 and amended returns from August 2025 are still being worked on.
Collection activities during the shutdown remained valid, and taxpayers have 90 days to petition the Tax Court for Notices of Deficiency issued during this period.
The IRS is also managing various forms, including Forms 1023 and 1024 for tax-exempt organizations, with determinations typically taking 22 days for short forms and up to 229 days for long forms.
Approximately 3,500 new Customer Service Representatives remained active during the shutdown to ensure readiness for the next tax season, despite delays in the filing process.
The IRS is preparing for new tax forms under the One Big Beautiful Bill Act, which may further affect the upcoming filing season timeline.