Overview
- A unanimous three-judge panel denied a preliminary injunction sought by immigrant-rights groups challenging the IRS policy.
- The court concluded that Section 6103 allows disclosure of address information to specified officials for nontax criminal investigations in response to valid requests, with no court order required.
- Judges described the April 2025 IRS–DHS memorandum as a nonbinding policy statement that is not a final agency action reviewable under the Administrative Procedure Act.
- Court filings show ICE submitted about 1.28 million names, the IRS verified roughly 47,000, and in fewer than 5% of those matches provided additional address details.
- The ruling is a procedural win for the administration that allows the data-sharing process to continue as the lawsuit proceeds, following reports of erroneous disclosures and related remediation efforts.