Despite the ongoing government shutdown discussed last week, White House Office of Management and Budget (OMB) Director Russell Vought announced on Monday, January 7, 2019 that tax refunds will be issued even though the IRS has not traditionally processed refunds to taxpayers during prior government shutdowns and the Lapsed Appropriations Contingency Plan in effect through December 31, 2018 noted that refunds would not be issued. With the majority of IRS employees still furloughed, details regarding how and when such refunds will be processed remain uncertain.
Several hours after the OMB’s announcement regarding the IRS’ ability to pay tax refunds during the shutdown, the IRS announced that the filing season for 2019 would begin January 28, 2019. Although no announcement has been made in regards to an updated Lapsed Appropriations Contingency Plan, the IRS indicated in its release that a “significant portion of its workforce” who are currently furloughed will be recalled in the upcoming days to assist with the filing season and that an update should be “released publicly in the coming days.”
Kati Sanford Goodner is based in the firm’s Knoxville office. Commercial Litigation and Tax Controversy are Kati’s primary focus, although her experience and practice routinely includes Estate and Trust Litigation, Conservatorships, and advising her small business clients in a variety of matters ranging from formation issues to shareholder disputes and litigation. With an extensive background in litigation, Kati represents taxpayers before the Internal Revenue Service and the Tennessee Department of Revenue in both civil and criminal tax matters, whether in the early stages of an examination, at the collections stage, or seeking relief from IRS liens and levies through the administrative process or in Court. She is adept at handling complex litigation, has represented clients in Tennessee and across the country, and she routinely works with professionals ranging from accountants to highly-specialized physicians and engineers.
Kati is a regular speaker and author on tax-related matters, including legislative changes and practical applications of the tax code for individuals and small businesses. In addition to serving on various boards within the Knoxville, Tennessee, and American Bar Associations, she is a member of the Tennessee Bar Association’s Tax Law Section and the American Bar Association’s Section of Taxation. She also serves as a member of the City of Knoxville’s Better Building Board and enjoys working with middle school girls at Cedar Springs Presbyterian Church.