With a political stalemate looming in Washington, the Treasury Department and the IRS released their contingency plan for what would happen at the service in the event of a government shutdown -- and one thing that wouldn't happen is any postponement of tax filing deadlines.

The plan covers what the IRS has done to prepare for a possible shutdown, how it would initiate its plans, and how it would re-activate its functions afterward. It is designed to comply with the Anti-Deficiency Act, which prohibits spending or employing personnel during a lapse in government appropriations -- except to protect life or property –- unless they are otherwise authorized by law.

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