In April, the IRS and ICE signed a Memorandum of Understanding (MOU) allowing the IRS to share taxpayer information, such as names, addresses, and tax data, with ICE for certain immigration-related criminal investigations and enforcement. The MOU poses significant issues for tax and immigration law practitioners, tests the boundaries of Internal Revenue Code Section 6103, and challenges longstanding privacy norms.

In a new alert, my Fox Rothschild immigration partner Mark Harley and I examine the legal risks posed by the MOU and provide practical tips for immigration and tax professionals on how to deal with it. Read the full alert here.