IRS - ICE information sharing

Center for Taxpayer Rights et al, sued the IRS, re: address-sharing policy on sharing taxpayer addresses with ICE for the purpose of carrying out civil deportations of noncitizens.

Due to the sensitive nature of the shared information, the plaintiffs argue that this violates the Privacy Act, the Internal Revenue Code, and the Administrative Procedure Act.

 Under IRC §6103, the IRS cannot disclose information from tax returns with other agencies except under certain circumstances.

 However, the IRS entered into a Memorandum of Understanding with ICE, allowing data-sharing with the agency for the purposes of conducting a criminal investigation or enforcement.

 Court ruled in favor of the Plaintiff.  The case was filed in the United States District Court for the District of Columbia. It is now on appeal with the United States Court of Appeals for the District of Columbia Circuit.

Source:  IRS update, Becker, Eric Green, Instructor