Marc Gerson, former majority tax counsel for the House Committee on Ways and Means, is quoted on the impact of the government shutdown on Internal Revenue Service (IRS) operations and the rollout of the GOP's July tax law. "Even with the best efforts and designating people 'essential,' there is going to be a natural slowdown on how quickly they can get guidance out," Gerson said, emphasizing, "it's definitely going to have a negative impact on the guidance." Gerson also noted that the IRS's diminished workforce and leadership gaps are causing delays not only in rulemaking but also in taxpayer services. "Clients are already seeing delays with expected refunds and return processing," he added, highlighting broader concerns beyond guidance.