A federal appeals court has upheld the block on the IRS sharing taxpayer addresses with immigration enforcement. Here is what the ruling covers, what it leaves open, and what it means if you or someone in your family files taxes with an ITIN.
On September 8, a unanimous three-judge panel of the U.S. Court of Appeals for the D.C. Circuit ruled that the IRS broke federal law when it shared taxpayer address data with U.S. Immigration and Customs Enforcement. The decision upholds an injunction issued last November, keeping the data-sharing practice blocked while the underlying lawsuit continues.
Before a lower court froze the practice, the IRS had already disclosed roughly 47,000 taxpayer addresses to ICE. The appeals court found the process used to release them fell far short of what federal law requires, and made clear the agency is now on notice.
What This Covers
Blocked: The IRS sharing taxpayer address data with ICE under the process the court reviewed, including data tied to returns filed with an Individual Taxpayer Identification Number (ITIN).
Not affected: Your obligation to file taxes, your ability to file with an ITIN, and the IRS's normal tax administration process. This ruling addresses one specific data-sharing procedure, not tax filing itself.
At the center of the case is Section 6103 of the tax code, a confidentiality law Congress passed in 1976 after taxpayer records were misused for political purposes. The protection at issue is not new. It is a decades-old safeguard the courts have now reaffirmed, twice:
April 2025
Treasury and DHS sign the agreement allowing ICE to request taxpayer address data from the IRS.
Nov 2025
A district court blocks the data-sharing practice with a preliminary injunction.
Feb 2026
The district court finds the IRS violated federal privacy law tens of thousands of times.
Sept 2026
The D.C. Circuit Court of Appeals affirms the block, keeping the practice on hold.
For years, filing taxes with an Individual Taxpayer Identification Number (ITIN) has been one of the clearest ways families without a Social Security number can build a documented record of income, residency, and compliance, a record that can support future immigration applications. That guidance has not changed. Federal courts at two levels have now reaffirmed that tax information carries real legal protection.
Filing also remains a legal obligation for anyone who earns income in the United States. The IRS charges a failure-to-file penalty of up to 25% of unpaid taxes, and gaps in your filing history can work against you later, regardless of how this litigation ends.
The court warned that government personnel "face steep civil and criminal consequences" for willful violations of taxpayer confidentiality law.
U.S. Court of Appeals for the D.C. Circuit
Note: This Case Is Still Active
This ruling keeps the data-sharing practice blocked, it does not end the litigation. The government can ask the full D.C. Circuit to reconsider or seek review from the Supreme Court, and what happens to the addresses already disclosed before the block took effect remains unresolved. We will continue to follow this case as it develops.
Every case is different, and how this ruling and its ongoing appeal affect your specific situation depends on your immigration history, your filing status, and your individual circumstances.
DeMine Immigration Law Firm
This ruling is good news, but it is not the whole picture for any one family. If you want to know exactly where you stand, our team is here to help.
Schedule a Consultation →Individual immigration cases depend on each person's specific circumstances and should be evaluated individually. This article is for educational purposes only and does not constitute legal advice.