D.C. Circuit Weighs IRS–ICE Tax-Data Pact as Judges Signal Split

Overview

• A three-judge panel of the D.C. Circuit heard arguments Friday and appeared divided over the legality of the IRS–ICE information-sharing agreement, with a decision still pending.
• A district judge in May refused to block the policy, concluding it fits within tax law, and the challengers appealed that ruling.
• Justice Department lawyer Aaron Henricks argued Section 6103(i) permits disclosures for criminal investigations and that remaining past the 90-day removal deadline can trigger such an inquiry, drawing a favorable query from Judge Harry Edwards about whether the law forbids the pact.
• Public Citizen’s Nandan M. Joshi said the arrangement targets deportations and generally requires a court order to access specific taxpayer records, and the groups urged the appeals court to halt the policy.
• Judges, including Patricia Millett and Sri Srinivasan, questioned whether ICE can request data instead of the DHS secretary and raised privacy and misidentification risks as the plan could expose addresses and information about dependent children for more than 1 million people.