1. United States
2. Maine
3. Letter

What other returns will be accessible? Many undocumented immigrants file tax returns with the IRS, providing details about their residences, families, employers, and earnings. The IRS has historically encouraged tax compliance by issuing Individual Taxpayer Identification Numbers (ITINs) to those without Social Security numbers. Federal law strictly protects this information. Under 26 U.S. Code § 6103, tax return data is confidential and cannot be shared with other federal agencies, including immigration enforcement. Unauthorized disclosure violates 26 U.S. Code § 7213, making it a felony offense punishable by up to five years in prison, a $5,000 fine, and mandatory termination of employment for federal employees involved. Despite these protections, an agreement is underway to grant the Department of Homeland Security (Immigration and Customs Enforcement) access to these tax records, reversing long-standing IRS policy and raising serious concerns about legal violations and the erosion of taxpayer trust. The Trump administration has already replaced the top IRS lawyer who resisted such cooperation—a shift toward using confidential tax data for immigration enforcement purposes, in direct conflict with existing federal law.