Funding for many government agencies is scheduled to expire at midnight on Friday, which would trigger a partial shutdown of the federal government. The U.S. Internal Revenue Service (IRS) is affected by the possible shutdown because it is not already funded through September 2019. Temporary funding for the IRS was enacted in the Continuing Appropriations Act, 2018, Division D of P.L. 115-56, and extended up to Dec. 22 by P.L. 115-90. Congressional negotiators are currently working on a continuing spending resolution that would fund the federal government through Feb. 8. Read more in the U.S. Treasury Department's Lapsed Appropriations Contingency Plan (PDF), although that plan covers only a five-day shutdown.