Legal Opinion

Center for Taxpayer Rights v. Internal Revenue Service

District Court, District of Columbia

Decided November 21, 2025No. Civil Action No. 2025-0457Published

1Opinion of the Court

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA CENTER FOR TAXPAYER RIGHTS, et al., Plaintiffs, v. Civil Action No. 25-0457 (CKK) INTERNAL REVENUE SERVICE, et al., Defendants. MEMORANDUM OPINION (November 21, 2025) A nonprofit that provides tax advice to low-income Americans, an association of small businesses, and two labor unions (“Plaintiffs”) seek an order staying the implementation of a new policy through which the Internal Revenue Service (“IRS”) has begun sharing certain taxpayer data with Immigration and Customs Enforcement (“ICE”). See Pls.’ Mot., Dkt. No. 30. ICE is not a…

2Cases cited86 opinions

  1. Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
  2. Winter v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 2008
  3. Motor Vehicle Mfrs. Assn. of United States, Inc. v. State Farm Mut. Automobile Ins. Co.Supreme Court of the United States · 1983
  4. Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
  5. Spokeo, Inc. v. RobinsSupreme Court of the United States · 2016

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