Kaercher says that risks to the filing season could include delayed tax refunds, inability to answer as many phone calls or help lines, and “there’s a question of whether they retained the right people in house” to quickly solve technical issues should they arise during tax season.

A shortage of IRS workers could lead to a bevy of problems for taxpayers. It could also intrigue people to not report their entire income to the IRS.

The tax agency is laying off 7,000 employees, but there are protections for taxpayers whose refund payments are delayed.