The US government has shut down or suffered funding gaps 20 times in the past 50 years, but none of these shutdowns have occurred during tax season. A shutdown would severely limit the IRS's services, including audits, appeals, and tax assistance centers. However, the underlying tax law remains in effect, and taxpayers are expected to continue meeting their tax obligations. This means that individuals and businesses must still file their tax returns and make payments on time. The IRS will also continue to process tax returns and issue refunds, although delays are possible. Taxpayers who are affected by a shutdown can expect disruptions to IRS services, including phone and in-person support. Nevertheless, the tax deadline of April 15 remains in place unless lawmakers decide to delay it. Taxpayers should continue to plan and prepare for their tax obligations as usual, despite the potential for a government shutdown.