Reposted by Dallan Baumgarten
Dallan Baumgarten
@dallanb.bsky.social
610 followers 721 following 741 posts
Professional musician, comic book nerd and all-around professor of madness. Delivering the rock to the people. Former guitarist for Berlin (yes, BERLIN Berlin). He/Him
![Until 2025, the IRS had interpreted section 6103(i)(2) “to
prohibit disclosure of a taxpayer’s address when no other
information is requested.” Centro de Trabajadores Unidos,
167 F.4th at 1226. That spring, however, “news reports
emerged that [the Department of Homeland Security] had
asked IRS to disclose addresses of some undocumented
taxpayers.” Id. It came to light that the Department of
Homeland Security had entered into a Memorandum of
Understanding (MOU) with the IRS “to establish the
procedures and requirements for” ICE to submit putatively
“valid I[nternal] R[evenue] C[ode] § 6103(i)(2) requests for
addresses of persons subject to criminal investigation under 8
U.S.C. § 1253(a)(1)”—a statute that, among other things,
criminalizes willfully remaining in the United States beyond a
90-day grace period after a final order of removal has been
issued. DHS-ICE MOU 2 (App. 359).
With the MOU in place, ICE Acting Director Todd Lyons
sent a written request to the IRS seeking “the last known
address” for 1.28 million undocumented individuals. Lyons
Letter 1-2 (June 27, 2025) (App. 326-27); Romo Decl. ¶ 4, Ctr.
for Taxpayer Rts., 815 F. Supp. 3d 1 (D.D.C. 2025) (No. 25-
0457), Dkt. No. 66-1. Director Lyons’s letter announced that
ICE sought that information from the IRS because it “may
contain address information which is potentially at issue with
respect to investigating . . . a violation under 8 U.S.C.
§ 1253(a)(1).” Lyons Letter 1 (App. 326). On July 1, the IRS
gave its employees the “green light” to begin processing ICE’s
1.28 million requests. “Letter from ICE” Emails 1-2 (App.
440-41).](https://cdn.bsky.app/img/feed_thumbnail/plain/did:plc:2vtbmhmrwzbqcfv4we4uxzzt/bafkreifqofp5mp23mgvw2aqxsb5xe7hpegtri3bxmelbbhetnwf5rshhfy)
