The IRS currently doesn't give any US Residency Certification Program (a.k.a. Form 6166, which can be obtained by filing Form 8802), according to https://www.irs.gov/forms-pubs/about-form-8802 (mirror):
The Philadelphia Accounts Management Campus is currently closed. Processing of the US Residency Certification Program is temporarily suspended. Normal operations will resume as soon as possible.
Unless otherwise stipulated in the tax treaty, French law stipulates that, in order to be valid, claims must be received by the French authorities by 31 December of the second year following the year in which the income was paid.
and to be about to submit a valid French Form 5000 I complete IRS Form 8802, which I currently can't due to the Philadelphia Accounts Management Campus being currently closed.
Do the French tax authorities make exceptions regarding the deadline to complete Form 5000 in case of force majeure (e.g., closed IRS)? If so, what is the process to obtain the exception?