Original Date Announced

The Washington Post reports that DHS asked the IRS to divulge the last-known home addresses, phone numbers, and email addresses of 700,000 potentially undocumented immigrants. DHS also asked the IRS to deploy auditors and criminal investigators to launch probes of businesses suspected of hiring immigrants not authorized to work. The memo follows a prior DHS request to allow immigration officials to provide names and obtain home addresses. IRS leadership initially refused DHS's requests; however, a new acting IRS commissioner has since taken over and indicated interest in compliance.

Trump 2.0 [ID #1583]

Subsequent Trump and Court Action

2025.03.07 Complaint - Centro de Trabajadores Unidos v. Bessent

Centro de Trabajadores Unidos and Immigrant Solidarity DuPage, two Illinois-based immigrant advocacy organizations, filed a complaint seeking declaratory and injunctive relief against the Treasury and the IRS for alleged violations of Internal Revenue Code § 6103(a) for attempting to share taxpayer data with DHS and ICE. Centro de Trabajadores Unidos v. Bessent, No. 1:25-cv-00677 (D.D.C.).

**Link to case here. Our litigation entries generally report only the initial complaint and any major substantive filings or decisions. For additional information, CourtListener provides access to PACER and all available pleadings. Other sites that track litigation in more detail or organize cases by topic include Civil Rights Clearinghouse, Justice Action Center, National Immigration Litigation Alliance, and Just Security**

Subsequent Trump and Court Action

2025.03.20 Order Denying TRO - Centro de Trabajadores Unidos v. Bessent

District Judge Dabney Friedrich denied the plaintiffs' motion for a temporary restraining order, citing failure to demonstrate standing. The Court stated that "[a] single news report about future cooperation between the IRS and DHS does not establish that the plaintiffs’ members are facing imminent injury," especially "where the government has represented to the Court that it is abiding by the law." Centro de Trabajadores Unidos v. Bessent, No. 1:25-cv-00677 (D.D.C.).

**Link to case here. See litigation note above**

Subsequent Trump and Court Action

2025.03.22 Reported: IRS nears deal with ICE to share addresses of suspected undocumented immigrants - Washington Post

The Washington Post reported that the IRS is nearing an agreement with DHS. Under the agreement, ICE would be able to submit names and addresses of suspected undocumented immigrants to the IRS to cross-reference with confidential taxpayer databases.

Subsequent Trump and Court Action

2025.03.26 Amended Complaint - Centro de Trabajadores Unidos v. Bessent

Plaintiffs filed an amended complaint for declaratory and injunctive relief. The new complaint adds DHS, DHS Secretary Kristi Noem, ICE, and ICE Acting Director Todd Lyons as defendants. The amended complaint asserts that DHS Defendants "seek confirmation of address information for the purpose of locating targets for civil removal" which is not authorized under 26 U.S.C. § 6103(i)(2). They also argue that harm to the Plaintiffs is imminent because "[o]nce the agreement [between Treasury Defendants and DHS Defendants] is finalized, the IRS will begin sharing taxpayer information on a mass scale with DHS Defendants . . . [and] it will be virtually impossible to undo the harm through an order limiting its use or further dissemination." Centro de Trabajadores Unidos v. Bessent, No. 1:25-cv-00677 (D.D.C.).

**Link to case here. See litigation note above**

Subsequent Trump and Court Action

2025.04.05 Reported: DHS officials ask IRS to use tax data to locate up to 7 million immigrants - Washington Post

The Washington Post reports that although "[t]he two agencies have still not reached an agreement on how much data or how the IRS would share it," DHS expanded its request for taxpayer data from 700,000 immigrants with final orders of removal to "up to 7 million people suspected of being in the United States unlawfully." According to the Post, "IRS executives told Homeland Security officials that their request likely violates the narrow criminal investigation exemptions" to federal privacy laws regarding taxpayer data.

Subsequent Trump and Court Action

2025.04.07 ICE and IRS - Memorandum of Understanding

ICE and the IRS entered into a Memorandum of Understanding that creates a framework for information-sharing between the agencies. The MOU permits ICE to obtain taxpayer information from the IRS for individuals with final removal orders who are under federal criminal investigation.

The MOU was disclosed during litigation in Centro de Trabajadores Unidos v. Bessent, 1:25-cv-00677 (D.D.C.).

Subsequent Trump and Court Action

2025.04.08 Reported: Top I.R.S. Officials Said to Resign After Deal to Give ICE Migrants’ Data - New York Times

The New York Times reports several top IRS officials, including the acting commissioner, Melanie Krause, will resign in response to the new MOU between the IRS and ICE.

Subsequent Trump and Court Action

2025.04.25 Reported: Inspector General Probes Whether Trump, DOGE Sought Private Taxpayer Information or Sensitive IRS Material - ProPublica

ProPublica reports that the Office of the Treasury Inspector General for Tax Administration has launched a probe into "efforts by President Donald Trump and Elon Musk's Department of Government Efficiency to obtain private taxpayer data and other sensitive information." The office sent an email in mid-April seeking a "swath of information from IRS employees," including "any requests for taxpayer data from the president, DOGE or the president's Office of Management and Budget."

Subsequent Trump and Court Action

2025.05.12 Order Denying Preliminary Injunction - Centro de Trabajadores Unidos v. Bessent

Judge Dabney Friedrich denied the motion for a preliminary injunction. He held that the Memorandum of Understanding between the IRS and DHS discussed in this policy entry does not violate the Internal Revenue Code. He explained that "the plain language of 26 U.S.C. § 6103(i)(2) mandates disclosure under the specific circumstances and preconditions outlined in the Memorandum." Based on the limited record, "the Court cannot assume that DHS intends to use the shared information to facilitate civil rather than criminal proceedings." Centro de Trabajadores Unidos v. Bessent, No. 1:25-cv-00677 (D.D.C.).

**Link to case here. See litigation note above**

Subsequent Trump and Court Action

2025.07.15 Reported: The IRS Is Building a Vast System to Share Millions of Taxpayers’ Data With ICE - ProPublica

ProPublica reports that the IRS is building a computer program that would give deportation officers “unprecedented access to confidential tax data.” The system would grant ICE automated access to home addresses en mass, limiting the ability of IRS officials to consider the legality of transfers. The goal is to launch the new system before the end of July. White House and DHS officials have cited the April MOU and the District Court for the District of Columbia's approval of the MOU as authorization for the new system.

Subsequent Trump and Court Action

2025.08.08 Reported: IRS begins sharing sensitive taxpayer data with immigration authorities to find undocumented migrants - CNN

CNN reports that the IRS has begun sharing taxpayer data with immigration authorities to help locate undocumented migrants. The data include names, addresses, and tax information for individuals facing deportation or criminal investigations. ICE requested information for 1.23 million people, but less than 5% of the records were shared due to data mismatches.