November 2025 — Exam resumption FAQs

IRS employees returned to work on November 13, 2025 and resumed activities. Upon their return to the office, they will begin to review mail, voice messages, and their audit and collection files as well as completing administrative tasks to reopen operations.

Q1. I sent documents to my examiner but have not heard back. What should I do? (added Nov. 19, 2025)

A1. Your examiner will be reviewing mail they have received and will reach out to you to re-establish contact. It may take several business days before they are able to make contact.

Q2. I planned on sending material to my examiner but did not do so since the government was shut down. What should I do now? (added Nov. 19, 2025)

A2. If you have assembled the material requested, you can immediately send the material to your examiner. You may call your examiner to discuss any items on your document request if you need clarification. Your examiner will also be reaching out to you to re-establish contact in the next several business days. During this contact, your examiner will be able to answer questions you have and will address the timeframe on when the requested information is due.

Q3. I sent my signed audit report and a check to my examiner during the shutdown. How do I know if they were received? (added Nov. 19, 2025)

A3. Once your examiner has completed their initial review of their inventory and associated mail received with each audit, the examiner will reach out to you to confirm that they received your agreement and check.

Q4. How soon will examinations resume? (added Nov. 19, 2025)

A4. Once examiners have reviewed mail, voice messages, the status of their assigned inventory and completed administrative tasks to restart operations, they will begin to re-establish contact. This process will take several business days to complete.

Q5. My audit appointment was cancelled prior to the shutdown. When will it be rescheduled? (added Nov. 19, 2025)

A5. After completing the assessment of their assigned inventory, your examiner will reach out to you to reschedule your appointment. It will take several business days before your examiner is able to reach out to their assigned taxpayers.

Q6. My audit appointment was scheduled for one of the days when the government was shutdown. I have not heard from my examiner. What should I do? (added Nov. 19, 2025)

A6. Since your examiner was furloughed during the shutdown, they were prohibited from performing their duties. Once your examiner has completed a review of their inventory, they will reach out to you to reschedule your appointment. This process will take several business days to complete.

Q7. I left a message for my examiner but have not received a call back. (added Nov. 19, 2025)

A7. Since your examiner was furloughed during the shutdown, they were prohibited from performing their duties. Upon their return, your examiner will assess the status of their inventory. Your examiner will retrieve their messages and return calls, but it may take several business days before is they are able to reach out.

Q8. When can I call my examiner to discuss my audit? (added Nov. 19, 2025)

A8. Each examiner will reach out to their assigned taxpayers after they review and assess the status of their assigned inventory. This may take several days. In the meantime, you can reach out to your examiner during normal business hours.

Q9. I received an audit report from my examiner giving me 10 days to respond. I was unable to respond due to the shutdown. How should I proceed? (added Nov. 19, 2025)

A9. If you have additional information, you should send the information to your examiner or call them to discuss options. If you agree with the report, you can sign the report and return it to your examiner. Your examiner will also be reaching out to you to re-establish contact before they take additional actions on your case. At that time, they will discuss any information still needed. It will take a number of days for your examiner to contact all of their assigned taxpayers.

Q10. I received a 30-day letter asking for my position on audit issues. Will the time limit be extended due to the shutdown? (added Nov. 19, 2025)

A10. If you are unable to meet the original due date, you may contact your assigned examiner to discuss options. Your examiner will also be reaching out to you to re-establish contact before taking additional actions on your case. 

Q11. I received a Statutory Notice of Deficiency during the shutdown. What should I do? (added Nov. 19, 2025)

A11. On cases where the statute of limitations was nearing expiration, the IRS issued a Statutory Notice of Deficiency (Notice) to protect the government’s interest. If you received a Notice, you have 90 days to petition the Tax Court if you want to protest the adjustments. If you agree with the adjustments in the report, you can sign and return the report. If you feel you received the Notice in error, you should contact the person listed on the letter or your assigned examiner.

Q12. I filed a petition with the Tax Court during the government shutdown. What happens next? (added Nov. 19, 2025)

A12. We recognize it will take time for the Tax Court to work through its backlog of petitions needed to be served on the IRS. The IRS will only make assessments when the legal assessment period (statute of limitation) is near expiration. For cases in which the legal assessment period (statute of limitation) is not nearing its expiration, the IRS will delay defaulting those Notices and making assessments for the period in which the Tax Court needs to work through its backlog of petition.

Q13. I received a consent to extend the time to assess tax (e.g. Form 872) from my examiner. It was mailed prior to the shutdown, but I received it after the shutdown started. What are my options? (added Nov. 19, 2025)

A13. The consent was solicited to allow additional time for you and your examiner to address issues still open on your exam. Included with the consent, you also received Publication 1035, Extending the Tax Assessment Period PDF. Publication 1035 provides guidance and explains your options. If you have additional questions beyond those in the publication, you should contact your assigned examiner. Your examiner will also be reaching out to you to discuss the process, but this may take several business days to accomplish.