<p>A federal appeals court on Tuesday allowed the Trump administration to continue a policy that permits the Internal Revenue Service (IRS) to share certain taxpayer address information with Immigration and Customs Enforcement (ICE) for criminal investigations.</p>
<p>Immigration advocacy groups had sought a preliminary injunction to block the policy, but the U.S. Court of Appeals for the D.C. Circuit affirmed a lower court&#8217;s decision denying that request.</p>
<p style="font-weight: 400;">The dispute began in early 2025 after <a href="https://www.latintimes.com/trump-admin-pressures-irs-hand-over-700000-addresses-immigrants-deported-577343">reports</a> that ICE was seeking the last known addresses of roughly 700,000 undocumented immigrants from the IRS. On April 7, 2025, the IRS and the Department of Homeland Security (DHS) <a href="https://www.theguardian.com/us-news/2025/apr/08/irs-ice-tax-data?utm_source=chatgpt.com">formalized</a> the arrangement in a Memorandum of Understanding outlining how ICE could request address information under federal law.</p>
<p>The agreement relies on a provision of federal tax law that allows the IRS to share certain information for non-tax criminal investigations.</p>
<p style="font-weight: 400;">Historically, the IRS had interpreted the law as prohibiting the disclosure of mailing addresses by themselves. The new agreement reversed that position, allowing the IRS to provide a taxpayer’s last known address if ICE submitted a valid request related to a non-tax criminal investigation.</p>
<p>As a result, the April 7, 2025, Memorandum of Understanding allowing ICE to request last-known taxpayer addresses remains in effect while the case proceeds. A preliminary injunction would have temporarily blocked the policy, but the court declined to grant one.</p>
<p>The advocacy groups argued that the law does not allow the IRS to share only a taxpayer&#8217;s address. They contended that mailing addresses should be treated as protected &#8220;taxpayer return information,&#8221; which typically requires a court order for disclosure.</p>
<p style="font-weight: 400;">The appeals court disagreed, saying the &#8220;best reading&#8221; of the statute permits the disclosure of address information in certain criminal investigations. The law allows the IRS to share &#8220;return information,&#8221; but specifically excludes a taxpayer&#8217;s &#8220;identity&#8221; from the more heavily protected category of &#8220;taxpayer return information.&#8221;</p>
<p>Because the statute defines &#8220;identity&#8221; to include a mailing address, the court concluded that addresses are not entitled to the heightened protections the advocacy groups claimed.</p>
<p>The court also noted that other parts of the law explicitly require a court order before information can be disclosed, but this provision does not. It said it would not &#8220;read into the statute words that aren&#8217;t there,&#8221; concluding that the law clearly allows the IRS to disclose address information in response to a valid administrative request.</p>
<p>The advocacy groups also argued that the IRS violated the Administrative Procedure Act by reversing its long-standing interpretation of the law without providing a reasoned explanation.</p>
<p>The court rejected that claim for two reasons. First, it said the memorandum was not a binding &#8220;final agency action,&#8221; but rather a policy statement clarifying how the agency would apply the statute. Second, citing the Supreme Court&#8217;s 2024 decision in <em>Loper Bright Enterprises v. Raimondo</em>, the court noted that judges no longer defer to agency interpretations of ambiguous statutes. Because the court determined that the &#8220;best reading&#8221; of the statute permits address disclosure, it said sending the matter back to the IRS for further explanation would be a &#8220;useless formality.&#8221;</p>
<p>Because the advocacy groups failed to show they were likely to succeed in their legal challenge, the D.C. Circuit upheld the lower court&#8217;s decision denying the preliminary injunction.</p>

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Another Legal Victory For Trump In The Fight To Defend American Soil

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Another Legal Victory For Trump In The Fight To Defend American Soil