United States Judge bars IRS from sending taxpayer home addresses to ICE, citing probable violations of federal tax law and agency confidentiality rules.
U. S. Federal Judge has blocked the Internal Revenue Service (IRS) from providing the home addresses of taxpayers potentially facing deportation to the U.S. Immigration and Customs Enforcement (ICE). The ruling raises questions over privacy, tax law, and the scope of immigration enforcement.
U.S. District Judge Colleen Kollar-Kotelly issued a 94-page decision on Friday November 21, 2025, in a lawsuit filed by the Center for Taxpayer Rights. The group argued that the IRS’s agreement to share data with ICE was “unlawful.” The judge ordered the IRS to halt further transfers of such taxpayer information, citing a “substantial likelihood” that the arrangement violated the Internal Revenue Code and the IRS’s own strict confidentiality rules.
“The IRS failed to consider the reliance interests engendered by its prior policy of strict confidentiality and failed to provide a reasoned explanation for the new policy,” Kollar-Kotelly wrote.
The ruling, however, did not directly compel ICE or its parent agency, the Department of Homeland Security (DHS), to return or otherwise act on the information already received, as neither was a party to the lawsuit.
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The dispute centers on an August 2025, request by ICE for more than 1.27 million IRS records, including home addresses, dates of birth, fingerprint identifiers, and other personal information. More than 47,000 records matched individuals sought by ICE. The IRS disclosed the information in response to the agency’s Aug. 7, 2025, request, prompting legal challenges over taxpayer privacy.
Kollar-Kotelly’s decision comes amid a nationwide immigration crackdown under the Trump administration, which has prioritized deportations and stricter border enforcement since January 2025. Several court rulings have already curtailed aspects of the administration’s immigration policies, including attempts to expedite deportations and restrict protections for individuals attending court appointments in New York.
Legal experts say the case highlights tensions between federal tax law and immigration enforcement, particularly regarding the confidentiality obligations of the IRS and the privacy rights of taxpayers.
The ruling underscores ongoing judicial scrutiny of immigration measures under President Trump, with courts increasingly balancing enforcement priorities against statutory protections and individual rights. Advocates for taxpayer privacy hailed the decision as a victory, emphasizing the importance of maintaining confidentiality between taxpayers and the federal tax authority.
As litigation continues, the case may set a precedent for how far the IRS can cooperate with immigration authorities without violating federal law.
