A federal judge declined to block a data-sharing agreement made between the Internal Revenue Service (IRS) and the Department of Homeland Security (DHS) for information relating to those under criminal investigation.
U.S. District Judge Dabney Friedrich found that the agreement does not violate federal law, denying a motion for a preliminary injunction.
“At its core, this case presents a narrow legal issue: Does the Memorandum of Understanding between the IRS and DHS violate the Internal Revenue Code? It does not,” Friedrich wrote in the decision. “The plain language of 26 U.S.C. § 6103(i)(2) mandates disclosure under the specific circumstances and preconditions outlined in the Memorandum. For this reason, the plaintiffs have failed to show they are likely to succeed on their claims.”
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.
“The Court agrees that requesting and receiving information for civil enforcement purposes would constitute a cognizable injury, but none of the organizations have established that such an injury is imminent,” Friedrich explained. “As the plaintiffs acknowledge, the Memorandum only allows sharing information for criminal investigations.”
“The bases for this [memorandum of understanding] are founded in longstanding authorities granted by Congress, which serve to protect the privacy of law-abiding Americans while streamlining the ability to pursue criminals. After four years of Joe Biden flooding the nation with illegal aliens, President Trump’s highest priority is to ensure the safety of the American people,” a Treasury spokesperson told Fox News at the time the memorandum of understanding was reached.
