This amicus brief argues that a Memorandum of Understanding (MOU) between IRS and ICE breaks with decades of IRS policy, grounded in law, to protect taxpayer data from disclosure except in limited circumstances. The brief argues that this drastic change from a policy which IRS publicized to encourage noncitizen taxpayers to file tax returns, destroys public trust, reduces tax return filings, harms the credibility of the organizations that assist noncitizens to prepare and file returns, and undermines IRS’ core mission of tax administration and revenue collection. The brief argues that the MOU uses the pretext of ICE conducting criminal investigations (a statutory requirement for obtaining confidential information) for use in deportation proceedings, a civil matter. The brief also argues that the MOU likely will lead to mistakes with dire consequences for noncitizens due to mistakes in name identification and incomplete immigration histories.
The amicus brief supports the reversal of the district court’s denial of a preliminary injunction and urges the appellate court to recognize that stopping the information sharing while the lawsuit is pending would strongly serve the public interest.
The American Immigration Council filed this brief on behalf of the Cambridge Economic Opportunity Committee, Inc. and the Community Economic Development Center of Southeastern Massachusetts. These organizations are local anti-poverty non-profit organizations that serve clients with a range of immigration statuses and at IRS’ urging, they have for years provided free tax preparation services through the Voluntary Income Tax Assistance Program.
