Summary:


The Internal Revenue Service is preparing to help homeland security officials locate immigrants they are trying to deport, according to three officials familiar with the matter, in a shift toward using protected taxpayer information to help President Trump’s mass deportation push.

Under a draft of an agreement between the I.R.S. and the Immigration and Customs Enforcement, the tax agency would verify whether immigration officials had the right home address for people who have been ordered to leave the United States, according to a copy of the document viewed by The New York Times.

Many undocumented immigrants file tax returns with the I.R.S., giving the agency information about where they live, their families, their employers and their earnings. The I.R.S. has long encouraged undocumented immigrants to pay their taxes, giving people without Social Security numbers a separate nine-digit code called an individual taxpayer identification number to file their returns.

Tax information is closely guarded because federal law bars improper disclosure. I.R.S. officials had resisted earlier requests from the Department of Homeland Security to turn over information about unauthorized immigrants, warning that doing so could violate federal law.


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