The IRS has resumed normal operations following the conclusion of the government shutdown.  The IRS has fully resumed processing:

• Determination letter and voluntary compliance statement applications for retirement plans. See Tax Information for Retirement Plans for additional information.
• Applications for tax-exempt status.  See IRS processing of exemption applications for actions while waiting for the IRS to issue a determination.

The IRS also issued FAQs addressing the resumption of the following services:

• Audits:  see the Exam resumption FAQs.
• Collections:  see the Collections resumption FAQs
• Appeals:  see the Appeals resumption FAQs.

The Taxpayer Advocate Service offices are now open, but they will “need some time to sort through cases, calls and faxes so they can address the most critical emergencies first.”