The IRS is reminding taxpayers that most operations will be closed Friday, the second in a string of sequestration-caused furlough days for its 115,000 employees.

“This means that all IRS offices, including all toll-free hotlines, the Taxpayer Advocate Service and the agency’s nearly 400 taxpayer assistance centers nationwide will be closed,” the agency said.

(Susan Walsh/AP) (Susan Walsh/AP)

It said that taxpayers “should continue to file their returns and pay any taxes due as usual,” including making payments due by the Monday deadline for second-quarter estimated taxes. “The IRS will be unable to accept or acknowledge receipt of electronically-filed returns on any day the agency is shut down,” it added.

However, where the last day for responding to an IRS request for documents falls on Friday, the taxpayer will have until Monday. This includes requests related to a return examination, review or compliance check, or a collection matter.

Certain online tools will continue to operate, while others won’t.

The IRS previously closed May 24 along with the Housing and Urban Development Department, the Environmental Protection Agency and the Office of Management and Budget.

The IRS also plans to close July 5, July 22 and Aug. 30, and said it may announce one or two additional days if necessary.