After you file

and keep in mind that the IRS computer are processing many millions of tax returns (both personal and business), so that takes time.

 

In addition, the IRS performs a number of reasonableness checks, the details of which they do not disclose.  But here are some ideas:  Are your deductions reasonable relative to your income?  Has there been a significant change from last year?  Is a 20 year old taxpayer claiming to support 4 dependents on a $15,000 income?  You get the idea.