The efforts of Donald Trump's administration to detain and deport undocumented immigrants, including those without criminal records, have reignited fears about what tactics might be used to track them.
The large-scale crackdown on undocumented immigrants by Donald Trump's administration has revived an old fear: Can they be tracked after filing a tax return using an Individual Taxpayer Identification Number (ITIN)?
Section 6103 of the Internal Revenue Code provides protections that prohibit the inspection, disclosure, and improper use of the information taxpayers provide to the Internal Revenue Service (IRS) in their tax returns, explains The Tax Law Center at New York University (NYU).
Section 6103 states that the IRS is not authorized to disclose taxpayer information to other government agencies, except when required to provide information to the Department of the Treasury for investigations related to tax administration or to comply with a federal court order in a non-tax-related criminal investigation, according to an analysis by the American Immigration Council.
What Is an ITIN Used For and Who Can Apply?
The Individual Taxpayer Identification Number (ITIN) is a number issued by the Internal Revenue Service (IRS) solely for the purpose of filing federal taxes. It is only available to individuals who are not eligible for a Social Security Number (SSN).
Who Can Apply for an ITIN?
The IRS explains on its website that a resident alien, non-resident alien, their spouse, and dependents can apply for an ITIN, regardless of their immigration status.
What Does the Law Say About IRS Data Protection?
The protections within Section 6103 of the Internal Revenue Code and related statutes prohibit the inspection, disclosure, and improper use of taxpayer information, explains the Tax Law Center at New York University (NYU).
As written, this section has been widely interpreted to provide broad protections over what constitutes taxpayer information, its inspection, and its disclosure.
"The information in a tax return is defined very broadly: it includes the taxpayer’s identity; the nature, source, or amount of their income; payments; receipts; deductions; exemptions; and credits related to the tax return, unless such data is presented in a way that cannot be directly or indirectly associated with a specific taxpayer," states NYU in an analysis.
"Courts have recognized that this broad definition includes 'virtually any information collected by the IRS regarding a person’s tax liability,'" the analysis adds.
The IRS explains on its website that a resident alien, non-resident alien, their spouse, and dependents can apply for an ITIN, regardless of their immigration status.
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