Federal Judges Question DHS Request for IRS Addresses of Noncitizen Taxpayers

On October 7, 2026 a First Circuit panel heard arguments from the Department of Homeland Security (DHS) that Immigration and Customs Enforcement (ICE) should be allowed to request the Internal Revenue Service’s (IRS) address records for non‑citizen taxpayers. The request is part of a broader effort to identify, exclude, or remove people who are illegally present in the United States.

The judges focused on a district‑court order issued in February that blocked a memorandum of understanding between the IRS and DHS. The lower court said the agreement likely violated taxpayer privacy and could deter immigrants from filing taxes or attending community events.

Judges Probe the Criminal‑Investigation Exception

Panelists pressed Justice Department attorney Jacob Christensen on how the IRS privacy statute’s criminal‑investigation exception applies. Christensen said each of the 47,000 non‑citizens whose addresses were obtained had a final order of removal.

U.S. Circuit Judge Seth Aframe likened the logic to driver’s‑license insurance checks, asking whether a removal order alone could trigger a criminal investigation. Judge Julie Rikelman asked for “some other fact” indicating a crime beyond the removal order.

Impact on Immigrant Communities

The community organization that sued argues the data‑sharing policy has chilled participation in tax filing and community events. Judges expressed concern that labeling people as “under investigation” may not satisfy the law’s requirements.

Judge David Barron noted the question of whether merely labeling someone as under investigation is enough to meet the statutory exception.

What This Means for Ordinary People

Non‑citizen taxpayers should know that ICE may seek their address information if a final removal order exists, but the legal standards for such requests remain unsettled. There is no specific deadline or mandated step at this stage.

Affected individuals may want to keep copies of tax filings, monitor any IRS or DHS notices, and consider consulting an immigration attorney to understand their rights.

Talking to a lawyer can help you assess whether your personal information is at risk and what protective actions are available.

This article is general information based on Courthouse News Service and court or agency records available at publication time. It is not legal advice; laws and deadlines differ by state and by case. Published October 7, 2026.