The IRS and Division of Homeland Safety have reached a data-sharing settlement to help the Trump administration’s immigration enforcement agenda, in response to a courtroom submitting late Monday evening.
Underneath the phrases of the settlement, U.S. Immigration and Customs Enforcement would submit names and addresses of immigrants dwelling in the USA with out authorized standing who’ve remaining removing orders, which might be used to examine in opposition to IRS taxpayer information.
“As specified by the MOU, DHS can legally request return info referring to people below prison investigation, and the IRS should present it,” the courtroom submitting stated. The precise memorandum of understanding was filed in courtroom and stated the companies are exercising this authority below the president’s govt order.
“Every request will attest that [redacted] info will solely be utilized by officers and workers of ICE solely for the preparation for judicial or administrative proceedings or investigation which will result in such proceedings,” the MOU stated.

A Division of Homeland Safety emblem is displayed whereas Secretary Kristi Noem speaks to workers on the Division of Homeland Safety, Jan. 28, 2025, in Washington.
Manuel Balce Ceneta/Pool through Reuters
A spokesperson for the Treasury Division confirmed the MOU and stated the idea is authorized.
“The Inside Income Service and the Immigration and Customs Enforcement have entered right into a memorandum of understanding to ascertain a transparent and safe course of to help legislation enforcement’s efforts to fight unlawful immigration,” the Treasury spokesperson stated.
“The bases for this MOU are based in longstanding authorities granted by Congress, which serve to guard the privateness of law-abiding People whereas streamlining the power to pursue criminals,” the spokesperson added. “After 4 years of Joe Biden flooding the nation with unlawful aliens, President Trump’s highest precedence is to make sure the protection of the American folks.”
The MOU, in response to a Treasury Division official, creates guardrails for the companies to comply with in carrying it out.
According to IRS privateness safety legal guidelines, particularly Inside Income Code Part 6103, the Treasury Division is dedicated to defending the taxpayer knowledge of lawfully abiding individuals, the official stated.
Nonetheless, Part 6103 has a prison exemption. This exemption obligates the IRS to help legislation enforcement within the pursuit of criminals and might be used in opposition to any migrant who has overstayed for greater than 90 days as a part of the carveout.
Veterans of the IRS have raised issues in regards to the unprecedented use of tax knowledge and the usage of exceptions to the strict legal guidelines governing its use, a few of which are supposed to assist legislation enforcement in prison investigations.
Part 6103 requires that the IRS hold particular person taxpayer info confidential with sure restricted exceptions, together with with legislation enforcement companies “for investigation and prosecution of non-tax prison legal guidelines” with approval from a courtroom, in response to the company’s web site.

The Inside Income Service Constructing is seen, Feb. 20, 2025 in Washington.
Tasos Katopodis/Getty Photographs
Present and former company officers additionally stated they fear the brand new coverage might have an effect on tax collections and discourage immigrants with out authorized standing who’re working from paying taxes for a wide range of causes.
The IRS has allowed immigrants with out authorized standing to file earnings tax returns with particular person tax numbers. These migrants contributed $25.7 billion in Social Safety taxes utilizing borrowed or fraudulent Social Safety numbers, in response to the Bipartisan Coverage Middle.
The courtroom filings have been filed in a case making an attempt to cease the MOU from being signed.
A senior DHS official stated that below the Trump administration, “the federal government is lastly doing what it ought to have all alongside: sharing info throughout the federal authorities to unravel issues.”
“Biden not solely allowed hundreds of thousands of unlawful aliens to flood into our nation — he misplaced them on account of incompetence and improper processing,” a DHS official stated. “Data sharing throughout companies is important to determine who’s in our nation, together with violent criminals, decide what public security and terror threats could exist so we are able to neutralize them, scrub these people from voter rolls, in addition to determine what public advantages these aliens are utilizing at taxpayer expense.”