Nothing, In anticipation of a federal government shutdown, the IRS released its contingency plan for the filing season which does not close down all functions within the IRS. "If the IRS is confronted by a lapse in appropriations during the 2018 Tax Filing Season (January 1 – April 30, 2018) the IRS will need to continue return processing activities to the extent necessary to protect Government property, which includes tax revenue, and maintain the integrity of the federal tax collection process, along with certain other activities authorized under the Anti-Deficiency Act." The IRS is processing returns as scheduled on 1/29/18 although they have accepted some earlier than their original forecast.
The IRS will remain open as well as all necessary government functions regardless of shutdown and that includes the IRS employees who handle returns, even those answering the phone support were at work on the morning of the shutdown and were considered necessary.
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