On April 7, 2025, The Internal Revenue Service (“IRS”) and U.S. Immigration and Customs Enforcement (“ICE”) reached an agreement to share tax information between the agencies about some foreign nationals without legal status in the US. The terms of the agreement were made public by the publishing of the Memorandum of Understanding (“MOU”) in connection with a case brought by an immigrants’ rights groups challenging the validity of the data sharing between the agencies. Under the agreement, ICE officers may inquire to the IRS for information about foreign nationals who “have been issued final orders of removal or are under criminal investigation.” The agreement is unprecedented and has understandably raised concerns among the foreign national community, especially undocumented individuals or those with pending immigration matters. Below is a summary of what we need to know.