In April of 2013, the IRS announced it was providing relief from certain common tax penalties for individuals with clean recent past tax records. Included in the list of penalties potentially eliminated is the failure to file penalty and the failure to pay penalty. The taxpayer must not have been subject to penalties other than the failure to make sufficient estimated payments for the past three years, and must be current on all tax filings. The relief applies to only one year.
During the shutdown, the IRS did not issue liens or levies. Presumably, the shutdown hadno impact on statutes of limitations on collections and other time-regulated deadlines.
