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This means that they won't perform audits, assist taxpayers with questions, or process refunds during the shutdown but will collect taxes.

A major pain point in negotiations was President Donald Trump's wall, which he wants to build along the southern border of the United States.

The IRS says you will still be able to file your 2018 tax returns, but the agency won't be able to issue refunds until after the shutdown ends.

"The unknown. The unknown of when the IRS is going to start accepting tax returns, when the government is going to open back up, when can we expect our refund", said tax adviser Marlena Curtis.

In the meantime, some IRS employees are still working to implement the Republican tax plan, the Tax Cuts and Jobs Act, which contained its own funding for two fiscal years. "We offer a refund advance loan, 500 to six thousand dollars, you can get it within 24 to 48 hours", said Land.

Knuff, who has prepared tax returns in Cleveland for 40 years, said people have gotten use to receiving their refunds in just a couple weeks.

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The average tax refund previous year was $2,800, money that many families rely on to help pay for rent, food and child care, Neal said in the letter.

That is what callers to the IRS hotline heard and will continue to hear when calling the government agency's hotline with a tax question. "That stalemate raises the prospect of an unprecedented extended closure during the individual income-tax filing season, which typically starts in mid-to-late January".

Though the government continues to dip its hand into Americans' hard-earned funds, The Wall Street Journal reports that early filers will likely not see their refunds so long as the government remains shut down.

First, tax refunds won't be issued.

So how will the changes most directly affect taxpayers who owe the IRS?