Federal Judge: IRS Broke Law by Disclosing Taxpayer Info to ICE 42,695 Times

Ruling finds IRS violated strict confidentiality laws by sharing addresses with immigration enforcement agency

Published on Feb. 27, 2026

Got story updates? Submit your updates here. ›

A federal judge has ruled that the IRS broke the law by disclosing confidential taxpayer information approximately 42,695 times to Immigration and Customs Enforcement (ICE). The judge found that the IRS violated the strict confidentiality requirements of IRS Code 6103 by sharing taxpayer addresses with ICE, even when the agency's requests did not meet legal requirements.

Why it matters

This ruling is significant as it confirms long-standing concerns that the IRS has been unlawfully sharing taxpayer data with immigration enforcement, violating privacy protections. It raises questions about the legality of a data-sharing agreement between the IRS and Department of Homeland Security that has allowed ICE to access tax records to identify and deport undocumented immigrants.

The details

According to the judge's ruling, the IRS disclosed confidential taxpayer information to ICE in 42,695 cases, often providing additional address details that went beyond what ICE had requested. This was found to be in violation of IRS Code 6103, one of the strictest confidentiality laws in federal statute. The ruling was based on a declaration from an IRS official that revealed the agency had provided DHS with information on 47,000 of the 1.28 million people ICE had requested data on.

  • On February 26, 2026, a federal judge issued the ruling against the IRS.

The players

Colleen Kollar-Kotelly

A U.S. District Judge who ruled that the IRS broke the law by disclosing confidential taxpayer information to ICE.

Dottie Romo

The IRS' chief risk and control officer, whose declaration filed earlier this month revealed the extent of the IRS's unlawful disclosures to ICE.

Nina Olson

The founder of the Center for Taxpayer Rights, which has sued the government over the IRS-ICE data sharing.

Scott Bessent

The Treasury Secretary who signed the data-sharing agreement with the Department of Homeland Security that allowed ICE to access tax records.

Kristi Noem

The Homeland Security Secretary who signed the data-sharing agreement with the Treasury Department.

Got photos? Submit your photos here. ›

What they’re saying

“This confirms what we've been saying all along: that the IRS has an unlawful policy that violates the Internal Revenue Code's protections by releasing these addresses in a way that violates the law's requirements.”

— Nina Olson, Founder, Center for Taxpayer Rights (Associated Press)

What’s next

The government is appealing the case, but the judge's ruling is significant as it supports the decision on appeal. There are several ongoing cases challenging the IRS-DHS data-sharing agreement.

The takeaway

This ruling highlights the serious privacy violations that can occur when government agencies share sensitive taxpayer data without proper legal safeguards. It raises concerns about the legality of the IRS-DHS agreement and the need for stronger protections of confidential taxpayer information.