My summary:
- Continue filing tax returns, electronically and on paper that you are required to (specifically the 10/15 extended deadline still applies)
- Continue making any required tax payments and estimated payments
- Tax returns may not be processed, but will be considered timely filed under the usual rules (e-filing will likely get a return processed, but no refund issued)
- Refunds will not be paid until a CR authorizes it
- Transcripts through the automated process are still available
- 3rd parties can't get copies of your transcript (this may cause problems if you are applying for a mortgage)
- Automated phone systems are operating
- IRS website is operating but may not have all functions available
- IRS representatives may not be available in person or over the phone
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