Midnight's government shutdown affects taxpayers and tax practitioners in a number of ways. Many non-essential Internal Revenue Service functions will shut down, including all taxpayers services, as well as audits and examinations. However, no filing deadlines are postponed and return processing will continue. The federal courts will also stay open, at least for now. The September jobs report, which would typically be released by the Department of Labor this Friday, may be delayed if the government is still closed by the end of the week.

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