Case: Community Economic Development Center of Southeastern Massachusetts v. Internal Revenue Service

25-cv-11949 | U.S. District Court for the District of Massachusetts

Filed Date: July 9, 2025

Case Ongoing

Clearinghouse coding complete

Case Summary

This case challenged the actions of the Internal Revenue Service (IRS) and Social Security Administration (SSA) for allegedly unlawfully withholding records concerning agreements permitting the sharing of immigrant taxpayers’ information with Immigration and Customs Enforcement (ICE). In April 2025, the Department of Homeland Security (DHS) and the Department of Treasury entered into a Memorandum of Understanding (MOU) authorizing the IRS to share taxpayer information with ICE. Meanwhile, press…

This case challenged the actions of the Internal Revenue Service (IRS) and Social Security Administration (SSA) for allegedly unlawfully withholding records concerning agreements permitting the sharing of immigrant taxpayers’ information with Immigration and Customs Enforcement (ICE).

In April 2025, the Department of Homeland Security (DHS) and the Department of Treasury entered into a Memorandum of Understanding (MOU) authorizing the IRS to share taxpayer information with ICE. Meanwhile, press reports revealed that the SSA had entered into similar agreements with ICE. In May 2025, the Community Economic Development Center of Southeastern Massachusetts (CEDC) submitted Freedom of Information Act (FOIA) requests seeking records related to the agreements facilitating the sharing of information between the IRS and SSA, on one side, and ICE, on the other. 

On July 9, 2025, the CEDC – a 501(c)(3) nonprofit organization that assists immigrant residents of the New Bedford region with tax filings – filed this suit in Federal District Court for the District of Massachusetts against the IRS and SSA. 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. Scott Bessent, No. 1:25-cv-12822 (D. Mass). Plaintiff alleged that defendants failed to comply with FOIA requests regarding the agencies’ current approaches to sharing information with immigration enforcement agencies, in violation of FOIA under 5 U.S.C. § 552. Plaintiff sought declaratory and injunctive relief. This case was assigned to Judge Indira Talwani. 

On October 6, 2025, defendants filed a motion requesting a stay of the briefing schedule due to a lapse in appropriations resulting from the ongoing Government shutdown.

This case is ongoing.

Summary Authors

Dahlia Gottlieb (11/12/2025)

Related Cases

Community Economic Development Center of Southeastern Massachusetts v. Scott Bessent, District of Massachusetts (2025)

People

For PACER's information on parties and their attorneys, see: https://www.courtlistener.com/docket/70740335/parties/community-economic-development-center-of-southeastern-massachusetts-v/


Judge(s)

Talwani, Indira (Massachusetts)

Attorney for Plaintiff

Arevalo, Luz A. (Massachusetts)

Rosenthal, Joshua A. (Massachusetts)

Attorney for Defendant

Atras, Robert J (Massachusetts)

Gen, Social Security (Massachusetts)

show all people

Documents in the Clearinghouse

Document
1

25-cv-11949

Complaint

July 9, 2025

July 9, 2025

Complaint
19

25-cv-11949

Defendants’assented-To Motion For A Stay Of Briefing In Light Of Lapse Of Appropriations

Community Economic Development Center of Southeastern Massachusetts v. Internal Revenue Service et al.

Oct. 6, 2025

Oct. 6, 2025

Pleading / Motion / Brief

Docket

See docket on RECAP: https://www.courtlistener.com/docket/70740335/community-economic-development-center-of-southeastern-massachusetts-v/

Last updated Nov. 13, 2025, 9:27 a.m.

ECF Number Description Date Link Date / Link
1

COMPLAINT against All Defendants Filing fee: $ 405, receipt number AMADC-11109442 (Fee Status: Filing Fee paid), filed by Community Economic Development Center of Southeastern Massachusetts. (Attachments: # 1 Category Form, # 2 Civil Cover Sheet, # 3 Exhibit)(Arevalo, Luz) (Entered: 07/09/2025)

1 Category Form

View on RECAP

2 Civil Cover Sheet

View on RECAP

3 Exhibit

View on RECAP

July 9, 2025

July 9, 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. (CEH) (Entered: 07/09/2025)

July 9, 2025

July 9, 2025

3

Summons Issued as to Internal Revenue Service, Social Security Administration. 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. (SP) (Entered: 07/09/2025)

July 9, 2025

July 9, 2025

Notice of Case Assignment

July 9, 2025

July 9, 2025

4

NOTICE of Appearance by Shawna Yen on behalf of Internal Revenue Service, Social Security Administration (Yen, Shawna) (Entered: 07/31/2025)

July 31, 2025

July 31, 2025

5

NOTICE of Appearance by Robert J Atras on behalf of Internal Revenue Service (Atras, Robert) (Entered: 08/06/2025)

Aug. 6, 2025

Aug. 6, 2025

6

First MOTION for Leave to Appear Pro Hac Vice for admission of Joshua Rosenthal Filing fee: $ 125, receipt number AMADC-11167945 by Community Economic Development Center of Southeastern Massachusetts.(Arevalo, Luz) (Entered: 08/08/2025)

Aug. 8, 2025

Aug. 8, 2025

7

Judge Indira Talwani: ELECTRONIC ORDER entered granting 6 Motion for Leave to Appear Pro Hac Vice. Added Joshua Rosenthal. 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 the newly admitted attorney. (SEC) (Entered: 08/11/2025)

Aug. 11, 2025

Aug. 11, 2025

Order on Motion for Leave to Appear

Aug. 11, 2025

Aug. 11, 2025

10

SUMMONS Returned Executed by Community Economic Development Center of Southeastern Massachusetts. (Arevalo, Luz) (Entered: 08/15/2025)

Aug. 15, 2025

Aug. 15, 2025

11

SUMMONS Returned Executed by Community Economic Development Center of Southeastern Massachusetts. (Arevalo, Luz) (Entered: 08/15/2025)

Aug. 15, 2025

Aug. 15, 2025

8

Assented to MOTION for Extension of Time to 9/17/2025 to to file a response to the Complaint by Internal Revenue Service, Social Security Administration.(Yen, Shawna) (Entered: 08/15/2025)

Aug. 15, 2025

Aug. 15, 2025

9

Judge Indira Talwani: ELECTRONIC ORDER allowing 8 Assented to MOTION for Extension of Time to 9/17/2025 to to file a response to the Complaint. (SEC) (Entered: 08/15/2025)

Aug. 15, 2025

Aug. 15, 2025

Order on Motion for Extension of Time to Answer

Aug. 15, 2025

Aug. 15, 2025

12

NOTICE of Appearance by Joshua A. Rosenthal on behalf of Community Economic Development Center of Southeastern Massachusetts (Rosenthal, Joshua) (Entered: 08/18/2025)

Aug. 18, 2025

Aug. 18, 2025

13

CERTIFICATE OF SERVICE pursuant to LR 5.2 by Community Economic Development Center of Southeastern Massachusetts re 12 Notice of Appearance . (Rosenthal, Joshua) (Entered: 08/18/2025)

Aug. 18, 2025

Aug. 18, 2025

14

Assented to MOTION for Extension of Time to 09/24/2025 to to answer the Complaint by Internal Revenue Service, Social Security Administration.(Yen, Shawna) (Entered: 09/16/2025)

Sept. 16, 2025

Sept. 16, 2025

15

Consent MOTION for Extension of Time to October 17, 2025 to File Answer re 1 Complaint, by Internal Revenue Service.(Atras, Robert) (Entered: 09/16/2025)

Sept. 16, 2025

Sept. 16, 2025

16

Judge Indira Talwani: ELECTRONIC ORDER allowing 14 Assented to MOTION for Extension of Time to 09/24/2025 to to answer the Complaint and allowing 15 Consent MOTION for Extension of Time to October 17, 2025 to File Answer re 1 Complaint. Internal Revenue Service answer due 10/17/2025; Social Security Administration answer due 9/24/2025. (SEC) (Entered: 09/17/2025)

Sept. 17, 2025

Sept. 17, 2025

Order on Motion for Extension of Time AND Order on Motion for Extension of Time to Answer

Sept. 17, 2025

Sept. 17, 2025

17

Joint MOTION for Extension of Time to 10/08/2025 to SSA to file a response to the Complaint by Internal Revenue Service, Social Security Administration.(Yen, Shawna) (Entered: 09/24/2025)

Sept. 24, 2025

Sept. 24, 2025

18

Judge Indira Talwani: ELECTRONIC ORDER allowing 17 Joint MOTION for Extension of Time to 10/08/2025 to SSA to file a response to the Complaint by Internal Revenue Service, Social Security Administration. (SEC) (Entered: 09/24/2025)

Sept. 24, 2025

Sept. 24, 2025

Order on Motion for Extension of Time to Answer

Sept. 24, 2025

Sept. 24, 2025

19

Stay

Oct. 6, 2025

Oct. 6, 2025

Clearinghouse

Order on Motion to Stay

Oct. 7, 2025

Oct. 7, 2025

Case Details

State / Territory:

Massachusetts

Case Type(s):

Privacy

Immigration and/or the Border

Key Dates

Filing Date: July 9, 2025

Case Ongoing: Yes

Plaintiffs

Plaintiff Description:

The CEDC is a 501(c)(3) nonprofit organization that assists immigrant residents of the New Bedford region with tax filings.

Plaintiff Type(s):

Non-profit religious organization

Public Interest Lawyer: Yes

Filed Pro Se: No

Class Action Sought: No

Class Action Outcome: Not sought

Defendants

Internal Revenue Service (District of Columbia), Federal

Social Security Administration (District of Columbia), Federal

Defendant Type(s):

Jurisdiction-wide

Law-enforcement

Facility Type(s):

Government-run

Case Details

Causes of Action:

FOIA (Freedom of Information Act), 5 U.S.C. § 552

Other Dockets:

District of Massachusetts 25-cv-11949

Available Documents:

Complaint (any)

Trial Court Docket

Outcome

Prevailing Party: None Yet / None

Relief Sought:

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