Community Economic Development Center v. Bessent — 1st Cir. (Oct 7, 2026)

The First Circuit hears a dispute over using confidential tax records for immigration enforcement. Four community organizations brought the lawsuit, including a New Bedford group that helps immigrant residents file their taxes. In April 2025, the IRS and ICE agreed on a framework for sharing information under an exception for federal criminal investigations unrelated to taxes. The IRS later supplied taxpayer addresses to ICE. The organizations say the sharing undermines their members' privacy and frightens people away from tax filing and community services. A federal judge in Massachusetts put the information-sharing arrangements on hold and temporarily barred ICE from using IRS information obtained through them while the lawsuit continues. The government is appealing that order. It argues that the organizations have not shown an injury that gives them standing to sue, and that the agreements comply with the criminal-investigation exception in section sixty-one oh three of the tax code. The organizations argue that the program reaches beyond that exception, into civil immigration enforcement. The court also asks whether the agreements are final agency actions that can be reviewed under the Administrative Procedure Act.
Community Economic Development Center v. Bessent (No. 26-1329) — U.S. Court of Appeals for the First Circuit, argued October 7, 2026.
Sources:
Argument audio — First Circuit:
https://www.ca1.uscourts.gov/sites/ca1/files/oralargs/26-1329_20261007.mp3
Case and argument date — official First Circuit recording index:
https://www.ca1.uscourts.gov/doar/results/2026-10
Preliminary order and case background — District of Massachusetts, Doc. 75, February 5, 2026 (public copy):
https://cases.justia.com/federal/district-courts/massachusetts/madce/1%3A2025cv12822/289669/75/0.pdf
Organizations’ allegations and counsel — amended complaint, Doc. 73, January 30, 2026 (public copy):
https://www.justsecurity.org/wp-content/uploads/2026/04/Community-Economic-Development-Center-of-SEMA-v.-Bessent-Jan.-30-2026-Filing.pdf
IRS–ICE agreement — April 7, 2025, government-filed declaration and executed MOU (public copy):
https://files.epi.org/uploads/IRS_ICE_MOU-April-2025.pdf
Counsel appearances — First Circuit clerk docket entries (public copy):
https://dockets.justia.com/docket/circuit-courts/ca1/26-1329
Tax confidentiality and criminal-investigation exception — 26 U.S.C. § 6103:
https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap61-subchapB-sec6103.htm
Reviewable agency action — 5 U.S.C. § 704:
https://www.govinfo.gov/content/pkg/USCODE-2024-title5/html/USCODE-2024-title5-partI-chap7-sec704.htm