The IRS disclosed address information of certain immigrants to the Department of Homeland Security under a 2025 data-sharing agreement.
In a recent Court filing, the IRS acknowledged it improperly provided additional address details in some cases. The disclosures stemmed from an April 2025 interagency agreement allowing limited information sharing for non-tax criminal investigations. The admission comes while federal courts have temporarily blocked further data sharing.
The issue raises questions about the extent of §6103 confidentiality protections when immigration enforcement is involved.
The Law in Play
The governing statute is §6103 of the Internal Revenue Code, which protects tax return information from disclosure. The rule is strict. Exceptions are narrow. One exception permits disclosure of information in non-tax criminal investigations when certain requirements are met.
ICE requested address information for individuals under investigation. Under the agreement, the IRS could confir…
