In early June, the Treasury Inspector General for Tax Administration released a lightly redacted report on the IRS’s implementation of its April 2025 data-sharing agreement with the Department of Homeland Security and U.S. Immigration and Customs Enforcement. The report focuses on the IRS’s processes and controls for responding to ICE requests for taxpayer address information, rather than the legality of the information-sharing agreement itself.
Below the fold, links, excerpts, and further coverage from Politico on DHS and ICE’s efforts to acquire Individual Taxpayer Identification Numbers—which can be issued by the IRS to undocumented persons—from private providers through procurement contracts. These private-sector vectors, of course, have been criticized as an end run around court orders blocking IRS information-sharing with DHS and ICE.
Treasury Inspector General for Tax Administration, The IRS Provided Addresses for Nearly 47,000 Persons to Immigration and Customs Enforcement, Report No. 2026-IE-R010 (June 4, 2026):
Our evaluation found that, before releasing address information on individual taxpayers, the IRS developed an automated process to match ICE data to IRS records. However, the criteria were unable to identify and match the records accurately and consistently. . . .
We also found that ICE did not meet [redacted] safeguarding standards prior to signing the data-sharing agreement. The IRS performs a safeguard review of an agency receiving federal tax information. This review evaluates an agency’s compliance with the safeguard requirements. The IRS then issues a Safeguard Review Report with findings to the agency. Our review of the report for ICE found that [redacted] findings remained open at the time of the data transfer. . . .
No recommendations were made in this report. We plan to share our concerns regarding the security findings with the DHS Office of Inspector General.
Bernie Becker, DHS’s ID Collection Efforts, Politico Weekly Tax (June 22, 2026):
Immigration and Customs Enforcement agreed to a new data subscription contract this month for Individual Taxpayer Identification Numbers, to help assist Homeland Security investigators in fraud investigations . . . .
Related TaxProf Blog coverage:
- Government Seeks to Resume Taxpayer Info Sharing With ICE (June 16, 2026)
- ICE and the IRS: Inadvertent Disclosures Edition (Feb. 21, 2026)
- Politico: Plotting the Comeback—and a 2027 Tax Agenda (May 16, 2026)
- ICE and the IRS: Preliminary Injunction and Other Updates (Nov. 22, 2025)
- ProPublica: The IRS Is Building A Vast System To Share Taxpayer Data With ICE (July 17, 2025)
- IRS Nears Deal To Give ICE Addresses Of Immigrants Targeted For Deportation (Mar. 1, 2025)
