And, speaking of the partial government shutdown, with tax deadlines and annual income tax filing obligations approaching, the impact on the operations of the Internal Revenue Service (IRS) is of growing concern to a number of businesses and individuals. Notwithstanding, the administration announced this week that tax refunds will be paid out during the shutdown despite the fact that it is one of the agencies caught by “expired appropriations” and has had to furlough a majority of its employees. The White House anticipates calling in some of the 70,000 furloughed workers later this month to begin processing income tax refunds. Although a closed IRS may be a good or bad thing, depending on your perspective, its impact on small businesses in particular could be significant. We’ll have to wait and see.