IRS and ICE finalize MOU allowing sharing of immigrant taxpayer data to identify deportation targets

The IRS and ICE finalized a memorandum of understanding on April 7, 2025 allowing ICE to obtain taxpayer names, addresses, and tax data for individuals under final removal orders or active federal criminal investigation. The MOU invoked an exception to Section 6103 of the Internal Revenue Code—which generally prohibits IRS disclosure of taxpayer information—on the grounds that immigration enforcement constitutes a federal criminal investigation. Civil liberties organizations immediately filed legal challenges arguing the agreement violated statutory privacy protections for the estimated 11 million undocumented immigrants who file taxes using Individual Taxpayer Identification Numbers.