Although the government shutdown appears to be over, at least temporarily, businesses will need to deal with the aftermath of the lengthy shutdown.  One of the many unintended, and perhaps unforeseen, consequences of the shutdown was its impact on federal tax collection efforts.  During the shutdown, Internal Revenue Service Revenue Officers who handle collection matters were deemed non-essential and furloughed.  Although in-person collection activity ceased, automated collection activity did not.  This created the possibility that…