Bill.... I'll try to clarify.  THE IRS is closed.  They do it every year around this time.  And nope, they haven't yet announce the re-opening date.  Rumor has it last week of January; just a rumor

@maximgt  - Both the IRS & Intuit send out notices about this.  Signing up for the IRS Alerts is a good idea so you as a professional tax preparer are in the "know".