The agency will recall “a significant portion” of its currently furloughed workforce. The IRS says it has the authority to pay refunds despite the lapse in appropriation through a permanent, indefinite appropriation (31 U.S.C. 1324). A FY2019 Lapsed Appropriations Contingency Plan is expected to be released soon.

“We are committed to ensuring that taxpayers receive their refunds notwithstanding the government shutdown,” IRS Commissioner Chuck Rettig said in a prepared statement.

The deadline for filing tax returns for most taxpayers is April 15. Because of the Patriots Day holiday that day Maine and Massachusetts, taxpayers in those states and the District of Columbia, which has Emancipation Day on April 16, have until April 17 to file returns.