Community Economic Development Center of Southeastern Massachusetts v. Bessent
U.S. Court of Appeals for the First Circuit · No. 26-1329
Brief filed August 3, 2026
Issue
Whether the tax code's confidentiality provision, which permits limited disclosures for non-tax criminal enforcement upon a particularized written request, authorizes the IRS–ICE agreement under which ICE requests in bulk the last known addresses of immigrants designated for criminal investigation — one request named 7.6 million people, with monthly or regular transfers to follow. The district court read the statute's individualized-request requirements to foreclose the program; the United States appealed.
Our position
A tax return is compelled, testimonial communication, so the Fifth Amendment privilege turns on the filer's hazard of incrimination — a hazard the statute's particularized-request safeguards ordinarily keep trifling. For filers ICE has designated for investigation for remaining despite final removal orders, name and address are themselves the incriminating facts, a line-item privilege claim would only restate them, and the government's reading converts the request pathway into a standing bulk pipeline to the investigating agency — leaving each truthful filing to face the trilemma of self-accusation, perjury, or punished silence. The Supreme Court has repeatedly reserved whether the Fifth Amendment tolerates that arrangement, so constitutional avoidance requires the district court's reading, which preserves every genuinely individualized criminal request and forecloses only the bulk-transfer program the statute never contemplated.