Appeals court upholds ruling barring IRS from sharing data with ICE
A federal appeals court on Tuesday upheld a lower court ruling that prevents the Internal Revenue Service from sharing certain taxpayer information with Immigration and Customs Enforcement. The ruling follows an ICE request for the last known addresses of millions of people and was issued by a three-judge panel of the U.S. Court of Appeals for the D.C. Circuit.

Why It Matters
The decision maintains a court-ordered bar on transferring address data for millions of individuals from the IRS to ICE, affecting how federal agencies can exchange taxpayer information. It underscores judicial resistance to broad agency requests for large-scale personal data.
Key Facts
- Court: U.S. Court of Appeals for the D.C. Circuit
- Panel: Three-judge panel
- Date: Tuesday (as reported)
- Agencies involved: Internal Revenue Service (IRS) and Immigration and Customs Enforcement (ICE)
- Requested data: Last known addresses of millions of people
A federal appeals court on Tuesday affirmed a lower court decision that blocks the Internal Revenue Service from sharing certain information with Immigration and Customs Enforcement. The injunction prevents the IRS from turning over data sought by ICE in a broad records request.
ICE had asked for the last known addresses for millions of people, a demand the courts have now found to be sufficiently expansive to justify blocking the transfer. A three-judge panel of the U.S. Court of Appeals for the D.C. Circuit agreed with the lower court’s judgment and upheld the restriction.
By sustaining the lower court’s ruling, the appeals court kept in place the prohibition on the IRS providing the requested address information to ICE. The decision leaves intact the judicial barrier to sharing the particular set of taxpayer-derived location records sought by the immigration agency.
The case centers on the scope of agency-to-agency data sharing and the limits courts will place on large-scale requests for personal information. The appeals court’s action preserves the existing restraint on the IRS-ICE exchange that had been imposed by the lower court.
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