William Hoffman checks in on the the first round of tax filings under the Tax Cuts and Jobs Act, including the data on refunds and the effect of the government shutdown on the filing season.

For more detailed coverage, read these articles in Tax Notes:

• Refunds Turn Higher, but Treasury Warns of Changes
• Policymakers Debate Causes, Remedy for Tax Refund Lag
• Economic Analysis: Will Disappointing Refunds Derail the TCJA?
• IRS Recovery From Shutdown ‘Amazing,’ Rettig Says
• Don’t Blame Smaller Refunds on Withholding Tables, Says Treasury
• Tax Refunds Turn Into Political Football as Treasury Calls Foul
• Filing Season Stats Down Across the Board in First IRS Numbers
• Neither Bang Nor Whimper, Filing Season Starts With a Grind