Meghan Biss Comments on Possible IRS Guidance During Government Shutdown

Guidance from the IRS and Treasury on new tax law provisions affecting tax-exempt organizations could still be published during the government shutdown, according to practitioners.

Even though the month-long shutdown has halted many operations at the IRS and Treasury, IRS activities concerning the Tax Cuts and Jobs Act are funded separately from the agency's general appropriations, Meghan Biss of Caplin & Drysdale noted January 18.

“So there are going to still be some Tax Cuts and Jobs Act activities going on,” Biss said during the Exempt Organizations session of the American Bar Association Section of Taxation meeting in New Orleans. “Guidance could be possible, maybe.”

The Consolidated Appropriations Act of 2018 (P.L. 115-141) provided a special two-year IRS appropriation for TCJA implementation activities. The contingency plan recently announced by the IRS has also brought essential employees back to work, Biss noted.

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Just six IRS exempt organizations officials, including Margaret Von Lienen, director of exempt organizations, and Maria Hooke, director of exempt organizations examinations, have been deemed essential, Biss said.

“Other than that, there is no one else in EO to take your calls or work your applications or do your examinations,” Biss remarked.

For the full article, please visit Tax Notes’ website (subscription required).

Excerpt taken from the article “EO Guidance Possible During Shutdown” by Fred Stokeld for Tax Notes.