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2h ago

Appeals Court Keeps IRS–ICE Address Sharing in Place After Judge Cites 42,695 Illegal Disclosures

The panel said Section 6103 permits limited address disclosures for non‑tax investigations, deeming the IRS–ICE pact a nonbinding policy.

FILE - The Internal Revenue Service 1040 tax form for 2022 is seen on April 17, 2023. (AP Photo/Jon Elswick, File)
A sign marks the location of the Internal Revenue Service (IRS) headquarters building on April 30, 2025, in Washington, DC.
FILE - The exterior of the Internal Revenue Service (IRS) building in Washington, is photographed March 22, 2013. (AP Photo/Susan Walsh, File)
The IRS headquarters in Washington D.C.. (Getty Images)

Overview

  • A D.C. Circuit panel denied a bid by immigrant‑rights groups to halt the IRS from sharing names and addresses with ICE, finding the challengers unlikely to prevail.
  • The court said addresses are not protected taxpayer return information and may be disclosed to specified officials for nontax criminal probes under Section 6103(i)(2).
  • The judges concluded the IRS–ICE memorandum is a nonbinding policy statement without legal effect and not reviewable as final agency action under the APA.
  • Separately, U.S. District Judge Colleen Kollar‑Kotelly ruled the IRS violated the tax code about 42,695 times by sending last‑known addresses to ICE without required confirmation.
  • The IRS’s chief risk and control officer recently acknowledged improper sharing tied to a request for nearly 1.3 million records, and a Massachusetts judge has blocked ICE’s use of IRS data in a related case.