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I was also placed under this 45 day review, and called the IRS yesterday, Wednesday, 2/26/20 and they just said a letter was coming, and there was no update, and gave me a brief "this is what it could be they are reviewing" I called again today, Thursday the 27th because I had more questions.. such as can you receive your refund before this 45 days, and, when does this 45 days start.. first, the woman told me today, my letter was mailed out the week of 2/21. And correct the 45 days starts from the date on your letter.. she did state they can finish your review before the 45 days is up. So between calling yesterday and today, there was no undated, and then today they had an update stating it was in for review now.. so I guess they are already reviewing them, even though letters have not been received by many of us whom are going threw this 45 day review.  I was also advised to check where's my refund every day, because that's when they'll update it to approved, verses accepted. I look forward to reading more comments and info that come in from others in Regards to this nonsense situation.