Kostelanetz LLP filed an amicus brief in the U.S. Court of Appeals for the District of Columbia Circuit on behalf of 115 members of Congress, including three tax-writing committee members, regarding the IRS's sharing of taxpayer data with U.S. Immigration and Customs Enforcement (ICE). Kostelanetz counsel Andy Weiner and associate Robert McLeod, and legal assistant Lasya Ravulapati, were joined in the brief by UnidosUS, a nonprofit Hispanic civil rights and advocacy organization.
The brief supports a preliminary injunction issued in Center for Taxpayer Rights v. IRS, preventing the IRS from continuing to share taxpayer data with ICE. Under a memorandum of understanding between the Department of Homeland Security (ICE’s parent agency) and the IRS, 47,000 taxpayer addresses have been shared with ICE to assist in its identification and removal of immigrants who have filed tax returns and/or paid federal taxes.
In the brief, the members of Congress argue that IRS sharing taxpayer data with ICE violates Section 6103 of the Internal Revenue Code, which protects taxpayer privacy, and constitutes an arbitrary and invalid change of policy. The brief states, “The confidentiality protections established by section 6103 apply to all taxpayers, regardless of immigration status. Amici submit this brief to make clear how the Administration’s actions and change in policy encroach upon powers reserved by the Constitution for Congress and contravene Congress’s longstanding prerogative to prioritize collection of federal tax revenues by preserving the confidentiality of return information. The IRS adhered to and promoted this policy of confidentiality to millions of taxpayers for decades.”
Kostelanetz and UnidosUS filed an amicus brief on behalf of leaders of the Congressional Hispanic Caucus in the U.S. District Court for the District of Columbia, which entered the preliminary injunction. The government appealed that decision.
You can learn more about the amicus brief filed in the D.C. Circuit by reading the full brief here or reading this article on Tax Notes.
About Andy
Andy focuses his practice on tax controversies, both civil and criminal, at all stages of the administrative and judicial process. A former U.S. Department of Justice attorney, he has briefed and argued approximately 50 tax cases in the U.S. courts of appeals. He is regent of the American College of Tax Counsel for the D.C. Circuit and a frequent writer and speaker on tax issues. He is also an adjunct professor at American University Washington College of Law.
About Robert
Robert McLeod joined Kostelanetz in 2023, having spent the prior summer as an associate at the firm. He earned his J.D. that same year from the University of Virginia School of Law, where he served as a supervised prosecutor through UVA’s prosecution clinic at the Albemarle County Commonwealth’s Attorney’s Office. His practice focuses on white collar investigations and tax controversies.
About Lasya
Lasya is a second-year pre-law paralegal at Kostelanetz LLP. She received her B.S. in Policy Analysis and Management with minors in English and Law & Society from Cornell University in December of 2023. Sparked by her coursework at Cornell, she has continued to explore a strong interest in the study of immigration law and policy in the United States. She will be attending law school in the fall of 2026.