As IRS resumes operations following the recent government shutdown, tax professionals may have questions about exam and collection activities.

Audits. If you have questions about your clients’ examinations affected by the shutdown, please review the Exam Resumption FAQs.

Collections. If you have clients with collection issues affected by the shutdown, review the Collection Resumption FAQs. This section includes information on liens, levies, notices of deficiency, penalties, passports and private debt collection.

For post-shutdown information on tax filings, the Tax Court and the Taxpayer Advocate Service, visit IRS Activities Following the Shutdown.