A federal judge has declined to prevent the Internal Revenue Service (IRS) from sharing information about undocumented immigrants with immigration authorities.
US District Judge Dabney Friedrich determined last month that the agreement between the IRS and the Department of Homeland Security (DHS) does not breach federal tax regulations.
Friedrich noted, “In summary, the IRS is required to disclose certain taxpayer identity details (like the taxpayer’s name and address) to aid another agency in its criminal investigations, provided the agency fulfills the necessary conditions in its written request.”
This agreement permits the IRS to share the addresses of immigrants who were removed from the country within the last 90 days. It’s part of the broader efforts during the Trump administration to enhance deportation through legal channels.
Four immigrant advocacy organizations challenged this agreement, arguing it was arbitrary and not compliant with the law.
Typically, federal tax laws keep taxpayer information confidential, but there are exceptions that allow heads of federal agencies to request particular details for aiding in criminal enforcement.
Friedrich stated that the challenges from the immigrant groups did not align with legal standards and imposed extra restrictions.
She wrote, “This provision clearly allows for the sharing of taxpayer address information, exempting it from the usual confidentiality of taxpayer return information and necessitating disclosure upon valid written requests.”
According to Friedrich, as long as an agency has the taxpayer’s name and address, it may request additional identifying information from the IRS for its criminal investigations, and the IRS is mandated to cooperate.
This marks the second time the judge has denied a group’s attempt to halt data sharing.
Previously, in March, before the agreement between the IRS and DHS was finalized, Friedrich refused to intervene, indicating that media coverage presented insufficient evidence indicating that data sharing was imminent.
In her latest ruling, Friedrich acknowledged that subsequent documents might have given the group some legal basis for their claims. However, she reaffirmed that the government’s actions were lawful.
“At its essence, this case raises a specific legal question: Does the memorandum between the IRS and DHS violate the Internal Revenue Act? The answer is no,” the judge concluded.
