Any delays caused by a reduction in IRS employees will mostly be felt by people that are mailing their tax returns in. When you e-file, the process is mostly automated, meaning nobody has to open the envelope and enter the tax data, etc.
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There will only be delays caused by less employees in situations where something requires a human to work on the return. If everything on the return goes through the computer system then the lack of personnel will not be an issue.
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