No, IRS is not saying that.  They are saying that they are not processing paper returns until their Service Centers reopen (which will probably be sooner than healthy).  And 941's are processed in the same places as 1040's.  If a payment is sent with them, they got to a private bank "lockbox" first.   I haven't see any reports of whether those are still in operation, or how they manage to process paperwork (like, millions of credit card and mortgage payments) when IRS can't.