[20190213]IN11043_2019年报税季和部分政府关门.pdf

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1、CRS INSIGHT Prepared for Members and Committees of Congress INSIGHTINSIGHTi i 2019 Tax Filing Season and a Partial Government Shutdown Gary Guenther Analyst in Public Finance Updated February 13, 2019 The possibility of a partial shutdown of the federal government beginning on February 16 is raising

2、 renewed concern about how it would affect Internal Revenue Service (IRS) operations during the 2019 tax filing season, which lasts from January 28 through April 15, for most taxpayers. Funding for the agency would lapse if Congress and the President cannot agree on a plan to fund the Treasury Depar

3、tment (and certain other federal agencies) beyond February 15, when a continuing resolution is due to expire. A central concern is the ability of the IRS to assist taxpayers and tax practitioners with their tax obligations for the 2018 tax year and issue refunds in a timely manner during a shutdown.

4、 How would the IRS operate if a shutdown were to occur during the 2019 filing season, and how would individual taxpayers be affected? The Trump Administration has said that if a shutdown were to happen during the 2019 filing season, the IRS would process tax returns as it normally does. According to

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