Overview
- U.S. District Judge Colleen Kollar-Kotelly issued a 94-page opinion blocking the IRS from providing taxpayer home addresses to ICE.
- The ruling found the IRS disclosures contrary to the Internal Revenue Code and arbitrary and capricious under the Administrative Procedure Act.
- Court records show ICE requested nearly 1.28 million records while the IRS supplied about 47,000 addresses.
- The judge concluded the policy caused irreparable harm by deterring immigrants from seeking low‑income tax help, potentially jeopardizing clinic funding.
- The case was brought by the Center for Taxpayer Rights, Main Street Alliance, the National Federation of Federal Employees, and the Communications Workers of America, with Democracy Forward representing the plaintiffs.