The government shutdown ended on October 17 and the IRS instructed its employees to report for work on that date. The IRS says that operations will return to normal now. However, those who had extensions for filing their 2012 personal income tax returns and are owed a refund should anticipate a delay in receiving their money.
Also expect delays for matters pending before the Tax Court. The only federal court closed during the shutdown has reopened now. Cases scheduled for a hearing during the shutdown will be rescheduled. However, there is no authority to extend the 90-day filing period, so taxpayers who filed to submit petitions to this court within this deadline, even if it fell during the shutdown, are out of luck.
If you had an audit pending during the period of the government shutdown, check with the IRS to reschedule appointments.
Tax return preparers. The IRS said that renewals for Preparer Tax Identification Numbers (PTINs) for 2014 will be delayed.
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A period (generally 12 months) for reporting income and expenses.