WASHINGTON — The Internal Revenue Service is recalling about 46,000 of its employees furloughed by the government shutdown — almost 60 percent of its workforce — to handle tax returns and pay out refunds.

The employees will not be paid.

With the official start of the tax filing season coming January 28, the Trump administration has promised that taxpayers owed refunds will be paid on time, despite the disruption in government services caused by the partial shutdown now in its fourth week.

There had been growing concern that the shutdown would delay refunds going out because the money wouldn't be available for them from Congress.

Last week, the administration said customary shutdown policies will be reversed to make the money available and refund payments on time possible.