Washington (CNN Business) Americans may find themselves missing an agency they usually love to hate if the government shutdown persists: the Internal Revenue Service.

A protracted fight between President Donald Trump and Democratic congressional leaders to fund the government could delay payouts of tax refunds to millions of Americans who are owed money.

The country's tax collector is among the federal agencies affected by the government shutdown, now in its second week.

The IRS is currently working under non-filing season shutdown plans and will be updating it ahead of the upcoming tax season as soon as Friday, according to a person familiar with the matter.

The possibility of a lengthy stalemate could complicate this year's tax season, the first under the new law passed by Congress in 2017.

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