Samuel D. Brunson (Loyola-Chicago; Google Scholar), Pay Taxes and Get Deported: Undocumented Immigrants and Tax Privacy,
The IRS has more information about more Americans than any other agency in the United States. Historically, other administrative agencies have targeted that IRS data to pursue their mandates or, at times, to pursue their enemies. In the wake of a number of scandals and perceived scandals, Congress enacted laws to protect the privacy of taxpayer information and limit the ability of the President and of executive agencies to access and use that information.
Over the subsequent fifty years, that congressionally-mandated confidentiality largely held. But over the course of 2025, it began to unravel. In particular, Immigration and Customs Enforcement has signaled its desire to use taxpayer information to find and deport undocumented immigrants. The IRS has demonstrated a willingness to comply. Whether or not their agreement withstands judicial review, the fact that the two agencies have entered into this agreement could have a significant negative impact on undocumented immigrants’ willingness to file returns and pay taxes. To protect undocumented immigrants’ tax privacy–and to underscore the government’s commitment to protecting the privacy of tax return information in general–I propose two changes to tax filing. First, I propose that the government make individual taxpayer identification numbers indistinguishable from social security numbers. Second, I propose that the government establish registered agent-style offices for lower-income taxpayers that will allow them to file tax returns without using their home addresses.
These two changes to the tax law will provide a level of taxpayer confidentiality more in line with Congress’s intent. It will allow undocumented taxpayers to file and pay taxes without fear of deportation. And it will allow the IRS to focus on its revenue-related mission.
Editor’s Note: If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.
