Due to the current lapse in appropriations, IRS operations are limited. However, the underlying tax law remains in effect, and all taxpayers should continue to meet their tax obligations as normal.

• Individuals and businesses should keep filing their tax returns and making deposits with the IRS, as they are required to do so by law.
• The IRS will accept and process all tax returns with payments.
• Payments accompanying paper tax returns will still be accepted as the IRS receives them.
• Tax refunds will not be issued until normal government operations resume.
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