Tax filing season begins on Monday, just days after the 35-day partial government shutdown came to a close. It's expected that the IRS is backlogged after the shutdown, and that tax returns may be delayed.

But another shutdown is looming, as the stopgap spending bill is only lasts until Feb. 15. Another shutdown could further complicate IRS operations, in the heart of tax season.

"It’s not like a light bulb, you can’t just turn it on and off," said ASU professor Shawn Novak on how the IRS's tax processing system works.

Novak, from the university's School of Public Affairs, is a former advisor on tax policy for the U.S. Senate Finance Committee. He said he recommends filing electronically as soon as possible, and he suggests receiving refunds through direct deposit.

“All of those things make it easier for the IRS to verify the return information and issue the refund,” Novak said.

Meanwhile here in Arizona, taxpayers may have to wait for the state Legislature to update the state’s tax code to adjust to changes in the federal tax code.