Next Friday (July 5) three large agencies will be virtually closing again in sequestration-triggered furloughs in which certain dates were mandated on the idea that shutting nearly all functions on those days would produce savings in building operations as well as in personnel costs. The IRS, HUD and EPA previously had shut down the day before the Memorial Day holiday, similarly creating a four-day holiday weekend, and each is also planning to do it again leading into the Labor Day weekend. In addition, the IRS and HUD closed June 14 and also will close July 22; HUD will close August 16, too. Some employees of other agencies requiring furloughs may also choose to schedule one of their days off for next Friday to have a four-day weekend. But employees should take care not to be on furlough on both the 3rd and the 5th. Under pay rules, that would mean not receiving pay for the holiday on grounds that there would no longer be a presumption that the employee would have worked that day if not for the holiday.