Judge: IRS Illegally Shared Taxpayer Addresses With ICE
A judge found the IRS disclosed taxpayer addresses to ICE approximately 42,695 times in violation of IRS Code 6103, based on a Dottie Romo declaration showing 47,000 records given to DHS.
Overview
U.S. District Judge Colleen Kollar-Kotelly ruled the IRS disclosed last known taxpayer addresses to ICE "approximately 42,695 times," violating IRS Code 6103.
The finding relied on a declaration by Dottie Romo that the IRS provided DHS information on 47,000 of the 1.28 million people ICE requested and often gave additional address details.
Nina Olson, founder of the Center for Taxpayer Rights, said the ruling confirms the IRS had an unlawful policy releasing addresses in violation of the Internal Revenue Code, and the government is appealing.
A data-sharing agreement signed last April by Treasury Secretary Scott Bessent and Homeland Security Secretary Kristi Noem let ICE submit names and addresses to the IRS and prompted the then-acting IRS commissioner to resign.
Several ongoing cases challenge the IRS-DHS agreement, a three-judge appeals panel declined a preliminary injunction request, and two separate court orders still bar massive transfers and bar ICE from using IRS data.
Analysis
Center-leaning sources present a largely neutral account: they report the judge's factual finding (42,695 disclosures), quote the judge and a plaintiff advocate, note government appeal and lack of response from IRS/Treasury, and provide legal context (statute, injunctions). language is factual; critical claims appear as sourced statements rather than reporter judgment.
FAQ
IRS Code 6103 protects taxpayer privacy by prohibiting disclosure of taxpayer return information without authorization. The IRS violated it by disclosing last-known addresses, deemed return information, to ICE approximately 42,695 times without proper basis.
U.S. District Judge Colleen Kollar-Kotelly ruled that the IRS disclosed taxpayer addresses to ICE approximately 42,695 times in violation of IRS Code 6103, based on a declaration by Dottie Romo showing 47,000 records provided out of 1.28 million requested.
Signed in April 2025 by Treasury Secretary Scott Bessent and Homeland Security Secretary Kristi Noem, the agreement allowed ICE to submit names and addresses to the IRS for matching, leading to disclosures of taxpayer addresses; it prompted the acting IRS commissioner to resign.
The government is appealing the ruling; a three-judge D.C. Circuit appeals panel denied a preliminary injunction against sharing; separate court orders bar massive data transfers and ICE use of IRS data, with ongoing cases by groups like Center for Taxpayer Rights.
Dottie Romo, IRS chief risk and control officer, declared that the IRS provided DHS with information on 47,000 of 1.28 million requested individuals, often including additional address details, confirming improper sharing.
