Paul L. Caron
Dean
Pepperdine Caruso
School of Law
ICE
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ICE and the IRS: Inadvertent Disclosures Edition
In court filings on February 11, 2026, the IRS revealed additional details about its response to a June 2025 ICE request for 1.3 million taxpayers’ last known addresses—data that the Code expressly protects as part of “taxpayer identity.” Under the terms of an April 2025 information-sharing agreement, the IRS provided this information to ICE for
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ICE and the IRS: Preliminary Injunction and Other Updates
On Friday, November 21, Judge Colleen Kollar-Kotelly issued a preliminary injunction barring the IRS from sharing certain taxpayer data with the Department of Homeland Security, stayed an April information-sharing agreement between the IRS and Immigrations and Customs Enforcement, and ordered the IRS to inform the District Court for D.C. before making further disclosures of taxpayer