Community Economic Development Center of Southeastern Massachusetts v. Bessent
Overview
Overview
Organizations that help immigrants file taxes sued the Trump administration over the IRS's and Social Security Administration's new data-sharing practices with ICE where SSA and IRS are sharing names and addresses of taxpayers.
The Issue
Issue
Whether the IRS and Social Security Administration may share taxpayer and beneficiary names and addresses with Immigration and Customs Enforcement for immigration enforcement purposes, and whether such sharing violates statutory restrictions and constitutional privacy protections.
The Rules
Rule
The Internal Revenue Code § 6103 and Social Security Act impose strict limitations on federal agency disclosure of tax return and beneficiary information. The Fourth Amendment and Due Process Clause of the Fifth Amendment protect individuals against unreasonable government intrusions and deprivation of rights without adequate safeguards.
The Application
Analysis
Plaintiffs argue that the IRS and SSA lack statutory authority to disclose taxpayer/beneficiary identifying information to ICE, or if authority exists, the practice violates IRC § 6103's confidentiality requirements and the constitutional privacy rights of taxpayers who reasonably expect their information will remain confidential.
The Conclusion
Conclusion
The case is currently active in federal court; the court must determine whether the agencies exceeded their statutory authority and whether the data-sharing practice violates constitutional and statutory protections against disclosure of tax and beneficiary information.
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