The Impact of a Government Shutdown AND an Unprecedented Reduction in Force at the IRS: What Now? (Completed)

Are you concerned about the impact on you and your clients because of the federal government shutdown coupled with the 26% reduction in force at the IRS?

Join Susan Harper, Certified Fraud Examiner, who served as an IRS Internal Revenue Agent for more than 30 years and retired as the Technical Advisor to the Chief Operating Officer (COO). As the Lapse in Appropriations Contingency Plan Manager for the COO, Susan has intimate knowledge of the process and how the IRS determines which employees will be exempt from furlough and which will not. The IRS has experienced a tumultuous and unprecedented reduction in force (RIF) from 100,000 to 74,299 in the past nine months coupled with a change in the IRS Commissioner eight times. Explore how both a shutdown and lack of personnel may impact the implementation of the sweeping tax & spending bill, The One Big Beautiful Bill Act, as well as the October 15th deadline, and upcoming filing season. Once again, join Susan as she navigates an informative presentation as she discusses these IRS challenges candidly.

Topics Covered

• Government Shutdowns
• Employees: Excepted or Not (Paid or Not)
• Inflation Reduction Act Funding
• Fiscal Year 2026 Lapse in Appropriations Contingency Plan
• IRS Operating Divisions (which typically close and which do not)
• IRS from January to September 2025
• Discuss what IRS divisions close if the shutdown extends past five days
• Explore the changes within the IRS in the past 9 months including numerous Commissioners, a 26% reduction in force, mass layoffs, return to office, and more and its consequences on you and your clients
• Explore how both a shutdown and lack of personnel may impact the implementation of the sweeping tax & spending bill, The One Big Beautiful Bill Act, as well as the October 15th deadline, and upcoming filing season

Learning Objectives

• Understand what a Government Shutdown is and its consequences
• Identify who is an Excepted or Non-Excepted Employee at the IRS
• Review the fiscal year 2026 IRS Lapse in Appropriations Contingency Plan
• Discuss the impact of the Inflation Reduction Act monies during a shutdown at the IRS
• Discuss what IRS divisions close if the shutdown extends past five days
• Explore the changes within the IRS in the past 9 months including numerous Commissioners, a 26% reduction in force, mass layoffs, return to office, and more and its consequences on you and your clients
• Discuss how both a shutdown and lack of personnel may impact the implementation of the sweeping tax & spending bill, The One Big Beautiful Bill Act, as well as the October 15th deadline, and upcoming filing season

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Business Management & Organization (1 hour)

Program Prerequisites
None

Advance Preparation
None