Flooding that hit parts of the Northeast in June submerged the Internal Revenue Service's lower levels and ruined the building's heating, air conditioning and electrical systems.

The General Services Administration, which manages federal buildings, estimated it will take the rest of the year to manufacture and install replacements.

Some employees may return to the building this fall. Taxpayers should notice no change in IRS operations because its computers and employees work at locations scattered across the country.

"The average taxpayer shouldn't feel this at all," said John Dalrymple, IRS deputy commissioner for operations support. "There should be no impact."

It will cost tens of millions of dollars to repair the damage, Dalrymple said. Officials will make a more precise cost estimate of damage after assessing whether any of the equipment can be repaired.

The damage occurred as rainwater built up around the building and broke through the windows. Water also rose from beneath the building into its subbasement, which eventually filled with 20 feet of water.

Bart Bush, assistant regional administrator for the GSA's capital area buildings, said workers pumped 3 million gallons of water out of the building over four days. It will take 30 days for the building to dry and repairs to begin.

-- MARY DALRYMPLE (AP Tax Writer)