As a result of the federal government’s sequester (budgetary constraints), the IRS will be closed on May 24, June 14, July 5, July 22, and August 30. This means that all of its toll-free hotlines and offices will be closed on these days when IRS workers will be furloughed.
If you need to contact the IRS about a particular action, such as making your second estimated tax payment for 2013 (which is due on June 17), be sure to take the IRS closures into account. The closures do not extend the time for taxpayer action.
Source: IR-2013-51
Increase in value of property due to market conditions. When you sell appreciated property, you pay tax on the appreciation since the date of purchase. When you donate appreciated property held long term, you may generally deduct the appreciated value.