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Here's a 2018 article:

https://www.forbes.com/sites/kellyphillipserb/2018/01/19/as-feds-prepare-for-shutdown-heres-what-it-...

"Here's a partial list of functions that directly impact taxpayers and would typically be put on hold if the government shuts down:

• No tax refunds issued
• No processing of non-disaster relief transcripts
• No processing of forms 1040X, amended returns
• No non-automated collections
• No audit or examinations (some exceptions apply)
• No whistleblower office activity

Here's a partial list of functions that directly impact taxpayers which will typically continue if the government shuts down:

• Processing of returns with payments
• E-filing
• Mailing tax forms
• Appeals (statutory deadlines will not be changed)
• Call centers (only during filing season)
• Civil and criminal tax cases
• Certain communications to taxpayers
• Active criminal investigations
• IRS.gov

To facilitate those activities, the IRS anticipates that 35,076 employees, or 43.5% of the total employee population, would be retained during a shutdown."