Judson Mallory on IRS Operations During Federal Shutdown

November 3, 2025 | By Jason Wiggam
Judson Mallory on IRS Operations During Federal Shutdown October 28, 2025 Partner Judson Mallory shared his perspective on how a federal government shutdown impacts taxpayers and IRS operations, drawing from experience advising clients during similar events in the past. In his op-ed, “Federal shutdown won’t keep IRS away from Georgia taxpayers,” Mallory explains that while some taxpayers may see delayed enforcement, others facing liens, levies or appeals could encounter new challenges. He also highlights the dedication of IRS employees who continue to work, (often without pay) to assist taxpayers despite the shutdown’s strain on resources. Read the full article in the AJC here.
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Jason Wiggam

Founding Partner

Jason is a founding partner of Wiggam Law in Atlanta, Georgia. His practice focuses on representing individuals, businesses, officers, directors, shareholders, and partners in matters concerning the Internal Revenue Service (IRS), the Georgia Department of Revenue, and other state tax departments. He has successfully represented clients in the IRS’s recent crackdowns on syndicated conservation easements and micro-captive insurance disputes. Jason also has significant experience handling IRS tax settlements, tax compliance, appeals representation, offshore foreign bank reporting compliance, audit representation from responding to IRS audit letters through to IRS audit reconsiderations if necessary, innocent spouse relief, IRS levy and IRS garnishment releases, penalty waivers/abatements, and lien releases/withdrawal.

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