I do real estate closings as a side gig (as mostly seller's attorney). I have a property closing toward the end of the month. Seller has a $50K+ tax lien on the property, but the cash left over is MORE than enough to cover the cost. However, the section of the IRS is shut down. There is no way to get a release and hence no way to close. Damn that's $2K i won't be seeing for a while!