IRS And ICE Info Sharing Could Drive Payroll Tax Enforcement

Litigation attorney Peter Hardy, along with Immigration attorney Leon Fresco and fellow litigation attorney Siana Danch, authored a Law360 article examining a memorandum of understanding (MOU) between the IRS and U.S. Department of Homeland Security that permits the IRS to share certain taxpayer information with U.S. Immigration and Customs Enforcement (ICE) for immigration enforcement purposes. The article notes that the MOU grants ICE access to identifying information about taxpayers under criminal investigation, albeit with strict limitations for specific cases and disclosures. The authors also discuss how payroll tax violations, particularly those involving unauthorized workers or false documents, are comparatively easier to prosecute and can result in substantial tax and insurance losses, as illustrated by a recent criminal case in Florida.

Litigation attorney Wifredo Ferrer also contributed to this article.

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