A federal judge ruled that the IRS illegally disclosed taxpayer information relating to ICE, although a separate judge earlier this week permitted the agency to continue sharing data with immigration enforcement.
U.S. District Judge Colleen Kollar-Kotelly ruled that the IRS violated a law “approximately 42,695 times by disclosing last known taxpayer addresses to ICE.”
The IRS disclosed “confidential taxpayer addresses to ICE in response to requests from ICE that the IRS now admits were legally deficient,” she wrote. “The Court’s prior decision to indicate that it would supplement the record on appeal with the Romo Declaration reflects the significance of this new information.”
“In other words, the IRS not only failed to ensure that ICE’s request for confidential taxpayer address information met the statutory requirements, but this failure led the IRS to disclose confidential taxpayer addresses to ICE in situations where ICE’s request for that information was patently deficient,” the ruling added.
The ruling contrasts with one issued by a three-judge panel of the U.S. Court of Appeals for the District of Columbia Circuit, which found that the IRS can continue sharing information with ICE.
According to the memo establishing the data sharing agreement between the IRS and ICE, the effort protects sensitive taxpayer information while allowing law enforcement authorities to pursue criminal violations. It also allows officials to conduct further investigations into criminal illegal immigrants who have refused to leave the United States 90 days after a judge issued an order of removal.
Under the agreement, DHS must submit a written request for information. If the request meets requirements under the tax code, the IRS may share specific data.
