IRS Data-Sharing With ICE Faces Legal Challenge

The fight over ICE’s mass data request may redefine how far § 6103’s criminal-investigation exception stretches in an era of algorithmic enforcement.

Court filings show that Immigration and Customs Enforcement (ICE) sought tax information from the IRS covering 1.28 million U.S. taxpayers, matching roughly 47,000 records.

The disclosures came as part of the administrative record in Ctr. for Taxpayer Rights v. Internal Revenue Serv., a District of Columbia suit filed by the Center for Taxpayer Rights, C…