Government Shutdown?  I don't have to pay my taxes, right?

The IRS has announced how it will be operating during the federal government shutdown.  Not surprisingly, the agency wants incoming payments to continue. Naturally, refunds will be delayed until the shutdown is over. Here's a summary of how the IRS is handling this:

Keep filing returns and making deposits on time.  Individuals and businesses should keep filing their tax returns and making deposits with IRS, as required by law. Individuals who requested a 2012 income tax filing extension should file their returns by October 15, 2013, and all other tax deadlines-including those covering individuals, corporations, partnerships, and employers, as well as payroll taxes-remain in effect. IRS will accept and process all tax returns with payments, but will be unable to issue refunds during the shutdown. IRS encouraged taxpayers to file electronically since most of those returns are processed automatically, noting that the processing of paper returns will be delayed until full government operations continue.

No in-person or live phone assistance. No live telephone customer service assistance will be available during the shutdown. However, most automated toll-free telephone applications will remain operational. IRS walk-in taxpayer assistance centers will also be closed. IRS's website will remain available, although some of its interactive features may not be available.

Certain appointments presumed cancelled. While the government is closed, people with appointments related to examinations (audits), collection, Appeals or Taxpayer Advocate cases should assume their meetings are cancelled. IRS personnel will reschedule those meetings at a later date.

Automated notices will continue.  IRS won't be working any paper correspondence during the shutdown, but automatic notices will continue to be mailed.

It's not clear how the IRS will handle criminal and civil enforcement, but it's a safe bet that collection activity (such as the filing of liens and levying on bank accounts) will be slowed.  If a taxpayer is in the midst of collection activity, it's likely to stop, at least temporarily.