The Department of Homeland Security (DHS), under the direction of the Trump administration, is considering a plan to deputize the Internal Revenue Service (IRS) agents for immigration enforcement. This move is seen as a strategy to enhance the capacity of immigration law enforcement.
Although no formal announcement has been made yet, the strategic plan indicates a notable shift in the management of immigration issues. It demonstrates the Trump administration’s ongoing determination to strengthen immigration enforcement, while simultaneously raising questions about the potential effects on the IRS’ reputation and primary function.
This potential move could utilize the extensive data possessed by the IRS on taxpayers, many of whom may be undocumented immigrants who pay taxes using Individual Taxpayer Identification Numbers (ITINs). It is this data which could be instrumental in identifying and locating undocumented immigrants in the United States.
However, the proposed plan has been met with considerable protests, mainly centered on concerns that it may disrupt the primary objective of the IRS: the collection of taxes. This potential realignment of roles and responsibilities leads many to express concerns about the impact this could have on the participation and compliance of taxpayers, particularly those who are undocumented.
The IRS has consistently maintained that its primary duty is not to enforce immigration laws but rather to ensure the appropriate collection of taxes. In fact, ITIN applications explicitly state that the information provided will not be shared with immigration enforcement agencies. Hence, it is ulikely that this plan would stand unchallenged should it come to fruition.
With regards to this, Nina Olson, a former IRS taxpayer advocate said, “The fear of IRS sharing their information with immigration enforcement agencies might deter some taxpayers from filing their tax returns.” Notably, Olson has expressed concerns about the proposed plan since its inception.
However, proponents of the plan argue that it perfectly aligns with the Trump administration’s tough stance on immigration. They further hold that making use of existing federal capacities, such as those present in the IRS, could serve to streamline the immigration enforcement process.
The Department of Homeland Security has not yet issued a public statement regarding the proposed plan. As such, the potential implications remain theoretical at this point.
Last modified: February 11, 2025
