Revelations From Disclosure Declaration

The legal challenge concerns a new IRS address-sharing policy and a related Memorandum of Understanding with ICE. After the IRS disclosed confidential address information for approximately 47,300 taxpayers to Immigration and Customs Enforcement (ICE) in response to a bulk request in August 2025, a federal judge stepped in. In November 2025, Judge Colleen Kollar-Kotelly of the U.S. District Court for the District of Columbia granted a preliminary injunction, finding the data sharing likely violated federal law and halting further disclosures.

During the appeal of that injunction, the case took a material turn when the IRS filed a supplemental declaration from its chief risk and control officer, Dottie A. Romo. The Romo declaration was submitted “to modify certain prior statements” and admitted the IRS had provided addresses to ICE even when the requests were “either incomplete or insufficiently populated.”

To dig deeper, visit the original article on the Thomson Reuters blog.