Case: Community Economic Development Center of Southeastern Massachusetts v. Scott Bessent

1:25-cv-12822 | U.S. District Court for the District of Massachusetts

Filed Date: Sept. 30, 2025

Case Ongoing

Clearinghouse coding complete

Case Summary

This case challenged the actions of the Social Security Administration (SSA) and the Internal Revenue Service (IRS) in sharing protected taxpayer data with Immigration and Customs Enforcement (ICE) for immigration enforcement purposes, allegedly in violation of the Tax Reform Act of 1976. In February 2025, ICE requested, and the then-Acting SSA Commissioner provided, tens of thousands of immigrant addresses obtained from SSA records. Subsequently, the IRS and ICE entered into a Memorandum of Un…

This case challenged the actions of the Social Security Administration (SSA) and the Internal Revenue Service (IRS) in sharing protected taxpayer data with Immigration and Customs Enforcement (ICE) for immigration enforcement purposes, allegedly in violation of the Tax Reform Act of 1976.

In February 2025, ICE requested, and the then-Acting SSA Commissioner provided, tens of thousands of immigrant addresses obtained from SSA records. Subsequently, the IRS and ICE entered into a Memorandum of Understanding (MOU). Invoking, a federal-criminal exception to tax confidentiality, the IRS agreed to continue to share taxpayer information about immigrants with ICE. ICE has since continued to request and receive taxpayer data from both the SSA and the IRS.

On September 30, 2025, the Community Economic Development Center of Southeastern Massachusetts (CEDC), along with three other organizations serving immigrant communities, filed this lawsuit in the U.S. District Court for the District of Massachusetts against the Department of the Treasury, the IRS, the SSA, the Department of Homeland Security (DHS), ICE, and the respective leaders of these agencies. The lawsuit was filed along with a Notice of Related Civil Case and a Request to Relate Case to Community Economic Development Center of Southeastern Massachusetts v. I.R.S., et al., No. 25-cv-11949-IT (D. Mass). Plaintiffs brought claims under the Administrative Procedure Act (APA), the First Amendment, the Accardi Doctrine, and on ultra vires grounds. Plaintiffs sought declaratory and injunctive relief, as well as attorneys’ fees. This case was assigned to Judge Indira Talwani. 

In their complaint, plaintiffs alleged that all defendants: (i) violated the APA by acting contrary to law through the disclosure of taxpayer information and by acting arbitrarily and capriciously in failing to consider, among other things, reliance interests and the risk of data errors; (ii) violated the First Amendment by chilling speech, association, and the right to petition through the threatened use and disclosure of tax data; and (iii) acted ultra vires by undertaking agency actions beyond the scope of statutory authorization. The complaint further asserted that the SSA and IRS violated the Accardi Doctrine by departing from their own internal privacy and data protection regulations without formal amendment.

On October 8, 2025, defendants filed a motion for a stay of all pretrial deadlines in light of a lapse in appropriations affecting the Department of Justice, the SSA, the IRS, and the DHS. The motion requested that deadlines be extended until funding is restored and that any deadlines missed during the lapse be adjusted accordingly. Plaintiffs filed an objection to this motion on October 22, 2025.

This case is ongoing.

Summary Authors

Claire Pollard (9/30/2025)

Dahlia Gottlieb (10/29/2025)

Related Cases

Community Economic Development Center of Southeastern Massachusetts v. Internal Revenue Service, District of Massachusetts (2025)

People

For PACER's information on parties and their attorneys, see: https://www.courtlistener.com/docket/71498800/parties/community-economic-development-center-of-southeastern-massachusetts-v/


Judge(s)
Attorney for Plaintiff

Chang, Dorothy Ann (Massachusetts)

Kamai, Charlotte (Massachusetts)

Lam, Leo L. (Massachusetts)

Attorney for Defendant

Arevalo, Luz A. (Massachusetts)

Gen, Social Security (Massachusetts)

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Documents in the Clearinghouse

Document
1

1:25-cv-12822

Complaint

Community Economic Development Center of Southeastern Massachusetts v. Bessent

Sept. 30, 2025

Sept. 30, 2025

Complaint

Docket

See docket on RECAP: https://www.courtlistener.com/docket/71498800/community-economic-development-center-of-southeastern-massachusetts-v/

Last updated Nov. 19, 2025, 6:35 p.m.

ECF Number Description Date Link Date / Link
1

COMPLAINT 25-12822 against All Defendants Filing fee: $ 405, receipt number AMADC-11269541 (Fee Status: Filing Fee paid), filed by Scott Bessent, Social Security Administration, U.S. Immigration and Customs Enforcement, Kristi L NOEM, Internal Revenue Service, Todd M Lyons, Frank Bisignano, Department of Homeland Security. (Attachments: # 1 Exhibit, # 2 Exhibit, # 3 Exhibit, # 4 Exhibit, # 5 Category Form, # 6 Civil Cover Sheet)(Arevalo, Luz) (Entered: 09/30/2025)

1 Exhibit

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2 Exhibit

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3 Exhibit

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4 Exhibit

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5 Category Form

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6 Civil Cover Sheet

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Sept. 30, 2025

Sept. 30, 2025

Clearinghouse
2

ELECTRONIC NOTICE of Case Assignment. Judge Indira Talwani assigned to case. If the trial Judge issues an Order of Reference of any matter in this case to a Magistrate Judge, the matter will be transmitted to Magistrate Judge Donald L. Cabell. (JKK) (Entered: 09/30/2025)

Sept. 30, 2025

Sept. 30, 2025

3

Summons Issued as to Scott Bessent, Frank Bisignano, Department of Homeland Security, Internal Revenue Service, Todd M Lyons, Kristi L. Noem, Social Security Administration, U.S. Immigration and Customs Enforcement. Counsel receiving this notice electronically should download this summons, complete one for each defendant and serve it in accordance with Fed.R.Civ.P. 4 and LR 4.1. Summons will be mailed to plaintiff(s) not receiving notice electronically for completion of service. (EZG) (Entered: 09/30/2025)

Sept. 30, 2025

Sept. 30, 2025

4

First MOTION for Leave to Appear Pro Hac Vice for admission of Angela Divaris Filing fee: $ 125, receipt number AMADC-11270819 by Community Economic Development Center of Southeastern Massachusetts. (Attachments: # 1 Declaration in support)(Arevalo, Luz) (Entered: 09/30/2025)

Sept. 30, 2025

Sept. 30, 2025

5

NOTICE by Community Economic Development Center of Southeastern Massachusetts Notice of Related Civil Cases (Arevalo, Luz) (Entered: 09/30/2025)

Sept. 30, 2025

Sept. 30, 2025

6

First MOTION for Leave to Appear Pro Hac Vice for admission of Laure Carr Mims Filing fee: $ 125, receipt number AMADC-11270953 by Community Economic Development Center of Southeastern Massachusetts. (Attachments: # 1 Declaration in support)(Arevalo, Luz) (Entered: 09/30/2025)

Sept. 30, 2025

Sept. 30, 2025

7

First MOTION for Leave to Appear Pro Hac Vice for admission of Dorothy Chang Filing fee: $ 125, receipt number AMADC-11270984 by Community Economic Development Center of Southeastern Massachusetts. (Attachments: # 1 Declaration in support)(Arevalo, Luz) (Entered: 09/30/2025)

Sept. 30, 2025

Sept. 30, 2025

8

First MOTION for Leave to Appear Pro Hac Vice for admission of Kelly M. Hernandez Filing fee: $ 125, receipt number AMADC-11270997 by Community Economic Development Center of Southeastern Massachusetts. (Attachments: # 1 Declaration in support)(Arevalo, Luz) (Entered: 09/30/2025)

Sept. 30, 2025

Sept. 30, 2025

9

First MOTION for Leave to Appear Pro Hac Vice for admission of Sarah Salomon Filing fee: $ 125, receipt number AMADC-11271010 by Community Economic Development Center of Southeastern Massachusetts. (Attachments: # 1 Declaration in support)(Arevalo, Luz) (Entered: 09/30/2025)

Sept. 30, 2025

Sept. 30, 2025

10

First MOTION for Leave to Appear Pro Hac Vice for admission of Leo Lam Filing fee: $ 125, receipt number AMADC-11271029 by Community Economic Development Center of Southeastern Massachusetts. (Attachments: # 1 Declaration in Support)(Arevalo, Luz) (Entered: 09/30/2025)

Sept. 30, 2025

Sept. 30, 2025

11

First MOTION for Leave to Appear Pro Hac Vice for admission of Charlotte J. Kamai Filing fee: $ 125, receipt number AMADC-11271056 by Community Economic Development Center of Southeastern Massachusetts. (Attachments: # 1 Declaration in support)(Arevalo, Luz) (Entered: 09/30/2025)

Sept. 30, 2025

Sept. 30, 2025

Notice of Case Assignment

Sept. 30, 2025

Sept. 30, 2025

12

Judge Indira Talwani: ELECTRONIC ORDER entered granting 4 Motion for Leave to Appear Pro Hac Vice; granting 6 Motion for Leave to Appear Pro Hac Vice; granting 7 Motion for Leave to Appear Pro Hac Vice; granting 8 Motion for Leave to Appear Pro Hac Vice Added; granting 9 Motion for Leave to Appear Pro Hac Vice; granting 10 Motion for Leave to Appear Pro Hac Vice; granting 11 Motion for Leave to Appear Pro Hac Vice. Added Angela Divaris, Laurie Carr Mims, Dorothy Chang, Kelly M. Hernandez, Sarah Salomon, Leo Lam, and Charlotte J. Kamai,. Attorneys admitted Pro Hac Vice must have an individual PACER account, not a shared firm account, to electronically file in the District of Massachusetts. To register for a PACER account, go the Pacer website at https://pacer.uscourts.gov/register-account. You must put the docket number under ADDITIONAL FILER INFORMATION on your form when registering or it will be rejected.Pro Hac Vice Admission Request Instructions https://www.mad.uscourts.gov/caseinfo/nextgen-pro-hac-vice.htm.A Notice of Appearance must be entered on the docket by each of the newly admitted attorneys. (SEC) (Entered: 10/01/2025)

Oct. 1, 2025

Oct. 1, 2025

13

First MOTION for Leave to Appear Pro Hac Vice for admission of Joshua Rosenthal Filing fee: $ 125, receipt number AMADC-11273023 by Community Economic Development Center of Southeastern Massachusetts. (Attachments: # 1 Declaration in support)(Arevalo, Luz) (Entered: 10/01/2025)

Oct. 1, 2025

Oct. 1, 2025

14

NOTICE of Appearance by Charlotte Kamai on behalf of Community Economic Development Center of Southeastern Massachusetts, National Korean American Service and Education Consortium, National Parents Union, UndocuBlack Network Inc. (Kamai, Charlotte) (Entered: 10/01/2025)

Oct. 1, 2025

Oct. 1, 2025

15

NOTICE of Appearance by Sarah Salomon on behalf of Community Economic Development Center of Southeastern Massachusetts, National Korean American Service and Education Consortium, National Parents Union, UndocuBlack Network Inc. (Salomon, Sarah) (Entered: 10/01/2025)

Oct. 1, 2025

Oct. 1, 2025

Order on Motion for Leave to Appear AND Order on Motion for Leave to Appear AND Order on Motion for Leave to Appear AND Order on Motion for Leave to Appear AND Order on Motion for Leave to Appear AND Order on Motion for Leave to Appear AND Order on Motion for Leave to Appear

Oct. 1, 2025

Oct. 1, 2025

16

Judge Indira Talwani: ELECTRONIC ORDER entered granting 13 Motion for Leave to Appear Pro Hac Vice. Added Joshua Rosenthal. Attorneys admitted Pro Hac Vice must have an individual upgraded PACER account, not a shared firm account, to electronically file in the District of Massachusetts. Counsel may need to link their CM/ECF account to their upgraded individual pacer account. Instructions on how to link CM/ECF accounts to upgraded pacer account can be found at https://www.mad.uscourts.gov/caseinfo/nextgen-current-pacer-accounts.htm#link-account. (SEC) (Entered: 10/02/2025)

Oct. 2, 2025

Oct. 2, 2025

17

CERTIFICATE OF SERVICE pursuant to LR 5.2 by Community Economic Development Center of Southeastern Massachusetts, National Korean American Service and Education Consortium, National Parents Union, UndocuBlack Network Inc. re 2 Notice of Case Assignment, 3 Summons Issued,, 1 Complaint, . (Kamai, Charlotte) (Entered: 10/02/2025)

Oct. 2, 2025

Oct. 2, 2025

Order on Motion for Leave to Appear

Oct. 2, 2025

Oct. 2, 2025

18

NOTICE of Appearance by Leo L. Lam on behalf of Community Economic Development Center of Southeastern Massachusetts, National Korean American Service and Education Consortium, National Parents Union, UndocuBlack Network Inc. (Lam, Leo) (Entered: 10/08/2025)

Oct. 8, 2025

Oct. 8, 2025

19

NOTICE of Appearance by Laurie Carr Mims on behalf of Community Economic Development Center of Southeastern Massachusetts, National Korean American Service and Education Consortium, National Parents Union, UndocuBlack Network Inc. (Mims, Laurie) (Entered: 10/08/2025)

Oct. 8, 2025

Oct. 8, 2025

20

NOTICE of Appearance by Joshua A. Rosenthal on behalf of Community Economic Development Center of Southeastern Massachusetts, National Korean American Service and Education Consortium, National Parents Union, UndocuBlack Network Inc. (Rosenthal, Joshua) (Entered: 10/08/2025)

Oct. 8, 2025

Oct. 8, 2025

21

MOTION to Stay by Scott Bessent, Frank Bisignano, Department of Homeland Security, Internal Revenue Service, Todd M Lyons.(Yen, Shawna) (Entered: 10/08/2025)

Oct. 8, 2025

Oct. 8, 2025

RECAP
22

NOTICE of Appearance by Dorothy Ann Chang on behalf of Community Economic Development Center of Southeastern Massachusetts, National Korean American Service and Education Consortium, National Parents Union, UndocuBlack Network Inc. (Chang, Dorothy) (Entered: 10/10/2025)

Oct. 10, 2025

Oct. 10, 2025

23

Notice of Appearance

Oct. 16, 2025

Oct. 16, 2025

24

Affidavit in Opposition to Motion

Oct. 22, 2025

Oct. 22, 2025

25

Opposition to Motion

Oct. 22, 2025

Oct. 22, 2025

RECAP
26

Errata

Oct. 30, 2025

Oct. 30, 2025

27

Preliminary Injunction

Nov. 3, 2025

Nov. 3, 2025

RECAP
28

Affidavit in Support of Motion

1 Exhibit 1; Administrative Record Excerpts from CTR

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2 Exhibit 2; News Article

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3 Exhibit 3; News Article

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4 Exhibit 4; News Article

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5 Exhibit 5; News Article

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6 Exhibit 6; News Article

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7 Exhibit 7; News Article

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Nov. 3, 2025

Nov. 3, 2025

29

Affidavit in Support of Motion

1 Exhibit 1; Redacted Case

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Nov. 3, 2025

Nov. 3, 2025

30

Affidavit in Support of Motion

Nov. 3, 2025

Nov. 3, 2025

31

Affidavit in Support of Motion

Nov. 3, 2025

Nov. 3, 2025

32

Affidavit in Support of Motion

Nov. 3, 2025

Nov. 3, 2025

33

Affidavit in Support of Motion

Nov. 3, 2025

Nov. 3, 2025

34

Affidavit in Support of Motion

Nov. 3, 2025

Nov. 3, 2025

RECAP
35

Memorandum in Support of Motion

1 Text of Proposed Order Proposed Order

View on PACER

Nov. 3, 2025

Nov. 3, 2025

RECAP
36

Notice of Appearance

Nov. 4, 2025

Nov. 4, 2025

37

Errata

Nov. 4, 2025

Nov. 4, 2025

38

Judge Indira Talwani: MEMORANDUM AND ORDER entered. See attached.Plaintiffs' interest in proceeding in this case outweighs Defendants' interest in a stay where counsel for Defendants may continue litigating during the lapse in funding pursuant to a court order. Accordingly, Defendants' Motion [Doc. No. 21 ] is DENIED.IT IS SO ORDERED. (SEC)

Nov. 6, 2025

Nov. 6, 2025

RECAP
39

Memorandum in Opposition to Motion

1 Exhibit A

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2 Exhibit B

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3 Exhibit C

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Nov. 17, 2025

Nov. 17, 2025

RECAP
40

Notice of Appearance

Nov. 18, 2025

Nov. 18, 2025

Case Details

State / Territory:

Massachusetts

Case Type(s):

Immigration and/or the Border

Special Collection(s):

Trump Administration 2.0: Challenges to the Government

Key Dates

Filing Date: Sept. 30, 2025

Case Ongoing: Yes

Plaintiffs

Plaintiff Description:

Four organizations serving and assisting immigrant families and communities.

Plaintiff Type(s):

Non-profit NON-religious organization

Public Interest Lawyer: Yes

Filed Pro Se: No

Class Action Sought: No

Class Action Outcome: Not sought

Defendants

Scott Bessent, Acting Commissioner of the Internal Revenue Service and Secretary of the Treasury, Federal

Department of the Treasury, Federal

Internal Revenue Service, Federal

Frank Bisignano, Commissioner of the Social Security Administration, Federal

Social Security Administration, Federal

Kristi Noem, Secretary of Homeland Security, Federal

U.S. Department of Homeland Security, Federal

Todd Lyons, Acting Director of U.S. Immigration and Customs Enforcement, Federal

U.S. Immigration and Customs Enforcement (ICE), Federal

Defendant Type(s):

Jurisdiction-wide

Facility Type(s):

Government-run

Case Details

Causes of Action:

Administrative Procedure Act, 5 U.S.C. §§ 551 et seq.

Constitutional Clause(s):

Freedom of speech/association

Other Dockets:

District of Massachusetts 1:25-cv-12822

Available Documents:

Complaint (any)

Trial Court Docket

Outcome

Prevailing Party: None Yet / None

Relief Sought:

Attorneys fees

Declaratory judgment

Injunction

Relief Granted:

None yet

Source of Relief:

None yet

Issues

General/Misc.:

Confidentiality

Records Disclosure

Immigration/Border:

Deportation - procedure

ICE/DHS/INS raid

Presidential/Gubernatorial Authority:

Access to information systems