The Court of Appeals for the District of Columbia Circuit affirmed the district court’s order enjoining the IRS from sharing taxpayer return information with Immigration and Customs Enforcement (“ICE”) in Center for Taxpayer Rights v. I.R.S., 2026 U.S. App. LEXIS 27506 (Sept. 8, 2026).
As you probably recall, shortly after his inauguration in January 2025, Pres. Trump began a crackdown on immigrants who were here illegally, having either overstayed their visas or having entered the United States illegally. This crackdown took the highly publicized and controversial form of armed bands of ICE agents combing the streets of American cities, arresting people who they believed were here illegally, attacking protestors and otherwise acting in a way which could be described as antithetical to the concept of ordered liberty.
Robert S. Horwitz is a Principal at Hochman Salkin Toscher Perez P.C., former Chair of the Taxation Section, California Lawyers’ Association, a Fellow of the American College of Tax Counsel, a former Assistant United States Attorney and a former Trial Attorney, United States Department of Justice Tax Division. He represents clients throughout the United States and elsewhere involving federal and state administrative civil tax disputes and tax litigation as well as defending clients in criminal tax investigations and prosecutions. In 2022 the Tax Section of the California Lawyers Association awarded him the Joanne M. Garvey Award for lifetime achievement in and contributions to the field of tax law.
For more information, please contact Robert Horwitz at horwitz@taxlitigator.com.
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