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

1:25-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. The court granted the stay on October 7, 2025. The stay was lifted on November 20, 2025. 

On November 21, 2025, the defendants filed a motion to dismiss.

This case is ongoing.

Summary Authors

Dahlia Gottlieb (11/21/2025)

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)

Documents in the Clearinghouse

Documents in this case
1

1:25-cv-11949

Complaint

July 9, 2025

July 9, 2025

Complaint
19

1:25-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

Resources

Docket

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

Last updated Aug. 30, 2026, 3:38 a.m.

Docket for: Community Economic Development Center of Southeastern Massachusetts v. Internal Revenue Service
ECF Number Date Description Link
1 July 9, 2025

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

Clearinghouse
2 July 9, 2025

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)

RECAP
3 July 9, 2025

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)

RECAP
July 9, 2025

Notice of Case Assignment

4 July 31, 2025

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

RECAP
5 Aug. 6, 2025

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

RECAP
6 Aug. 8, 2025

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)

RECAP
7 Aug. 11, 2025

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)

RECAP
Aug. 11, 2025

Order on Motion for Leave to Appear

8 Aug. 15, 2025

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)

RECAP
9 Aug. 15, 2025

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)

RECAP
10 Aug. 15, 2025

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

RECAP
11 Aug. 15, 2025

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

RECAP
Aug. 15, 2025

Order on Motion for Extension of Time to Answer

12 Aug. 18, 2025

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

RECAP
13 Aug. 18, 2025

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)

RECAP
14 Sept. 16, 2025

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)

RECAP
15 Sept. 16, 2025

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)

RECAP
16 Sept. 17, 2025

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)

RECAP
Sept. 17, 2025

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

17 Sept. 24, 2025

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)

RECAP
18 Sept. 24, 2025

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)

RECAP
Sept. 24, 2025

Order on Motion for Extension of Time to Answer

19 Oct. 6, 2025

Assented to MOTION to Stay of Briefing in light of lapse of appropriations by Internal Revenue Service, Social Security Administration.(Yen, Shawna) (Entered: 10/06/2025)

Clearinghouse
20 Oct. 7, 2025

Judge Indira Talwani: ELECTRONIC ORDER: granting, pending the earlier of Congress's restoration of appropriations or further court order, Defendants' Assented to Motion to Stay 19 . (SEC) (Entered: 10/07/2025)

RECAP
Oct. 7, 2025

Order on Motion to Stay

21 Nov. 14, 2025

NOTICE by Internal Revenue Service, Social Security Administration re Restoration of Appropriations (Yen, Shawna) (Entered: 11/14/2025)

RECAP
22 Nov. 18, 2025

STATUS REPORT and Proposed Joint Schedule by Internal Revenue Service, Social Security Administration. (Yen, Shawna) (Entered: 11/18/2025)

RECAP
23 Nov. 20, 2025

Judge Indira Talwani: ELECTRONIC ORDER lifting stay and adopting proposed Joint Schedule. Defendant Social Security Administration shall file an Answer or other Response to the Complaint by November 21, 2025. Defendant Internal Revenue Service shall file an Answer or other Response to the Complaint by January 15, 2026. (SEC) (Entered: 11/20/2025)

RECAP
Nov. 20, 2025

Order Lifting Stay

24 Nov. 21, 2025

MOTION to Dismiss DEFENDANT SSAs MOTION TO DISMISS THE COMPLAINT OR IN THE ALTERNATIVE FOR SUMMARY JUDGMENT by Social Security Administration.(Yen, Shawna) (Entered: 11/21/2025)

RECAP
25 Nov. 21, 2025

MEMORANDUM in Support re 24 MOTION to Dismiss DEFENDANT SSAs MOTION TO DISMISS THE COMPLAINT OR IN THE ALTERNATIVE FOR SUMMARY JUDGMENT filed by Social Security Administration. (Attachments: # 1 Exhibit A, # 2 Exhibit B, # 3 Exhibit C)(Yen, Shawna) (Entered: 11/21/2025)

RECAP
26 Dec. 5, 2025

MOTION for Partial Summary Judgment by Community Economic Development Center of Southeastern Massachusetts.(Arevalo, Luz) (Entered: 12/05/2025)

RECAP
27 Dec. 5, 2025

AFFIDAVIT in Support re 26 MOTION for Partial Summary Judgment filed by Community Economic Development Center of Southeastern Massachusetts. (Attachments: # 1 Exhibit, # 2 Exhibit)(Arevalo, Luz) (Entered: 12/05/2025)

1 Exhibit

View on RECAP

2 Exhibit

View on RECAP

RECAP
28 Dec. 5, 2025

MEMORANDUM in Support re 26 MOTION for Partial Summary Judgment filed by Community Economic Development Center of Southeastern Massachusetts. (Arevalo, Luz) (Entered: 12/05/2025)

RECAP
29 Dec. 10, 2025

MOTION to excuse late filing of Plaintiff's Response to Motion to Dismiss by Community Economic Development Center of Southeastern Massachusetts.(Arevalo, Luz) (Entered: 12/10/2025)

RECAP
30 Dec. 11, 2025

Judge Indira Talwani: ELECTRONIC ORDER allowing nunc pro tunc 29 MOTION to Excuse Late Filing of Plaintiff's Response to Motion to Dismiss. (SEC) (Entered: 12/11/2025)

RECAP
Dec. 11, 2025

Order on Motion for Miscellaneous Relief

31 Jan. 13, 2026

Consent MOTION for Extension of Time to March 2, 2026 to Answer or otherwise Respond to Complaint by Internal Revenue Service.(Atras, Robert) (Entered: 01/13/2026)

RECAP
32 Jan. 13, 2026

Judge Indira Talwani: ELECTRONIC ORDER allowing [ 31 ] Consent MOTION for Extension of Time to March 2, 2026 to Answer or otherwise Respond to Complaint. (SEC) (Entered: 01/13/2026)

RECAP
Jan. 13, 2026

Order on Motion for Extension of Time to Answer

33 March 2, 2026

Consent MOTION for Extension of Time to May 1, 2026 to Answer or Otherwise Respond to Complaint by Internal Revenue Service.(Atras, Robert) (Entered: 03/02/2026)

RECAP
34 March 2, 2026

Judge Indira Talwani: ELECTRONIC ORDER allowing [ 33 ] Consent MOTION for Extension of Time to May 1, 2026 to Answer or Otherwise Respond to Complaint. Internal Revenue Service answer due 5/1/2026. (SEC) (Entered: 03/02/2026)

RECAP
March 2, 2026

Order on Motion for Extension of Time to Answer

35 March 10, 2026

First MOTION for Leave to Appear Pro Hac Vice for admission of Dorothy Chang Filing fee: $ 125, receipt number AMADC-11601914 by Community Economic Development Center of Southeastern Massachusetts.(Arevalo, Luz) (Entered: 03/10/2026)

RECAP
36 March 10, 2026

NOTICE of Appearance by Luz A. Arevalo on behalf of Community Economic Development Center of Southeastern Massachusetts (Arevalo, Luz) (Entered: 03/10/2026)

RECAP
37 March 11, 2026

Judge Indira Talwani: ELECTRONIC ORDER entered granting 35 Motion for Leave to Appear Pro Hac Vice. Added Dorothy Chang. 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: 03/11/2026)

RECAP
March 11, 2026

Order on Motion for Leave to Appear

39 May 1, 2026

Judge Indira Talwani: ELECTRONIC ORDER entered allowing 38 Consent MOTION for Extension of Time to June 15, 2026 to Answer or Otherwise Respond to Complaint. (MAP) (Entered: 05/01/2026)

RECAP
45 June 4, 2026

Judge Indira Talwani: ELECTRONIC ORDER allowing 43 MOTION for Extension of Time to 6/22/2026 to Respond 41 MOTION for Reconsideration of the Court's May 4, 2026 Order. (MAP) (Entered: 06/04/2026)

RECAP
47 June 16, 2026

Judge Indira Talwani: ELECTRONIC ORDER granting Internal Revenue Service’s Consent Motion for Extension of Time [ 46 ]. The deadline for the Internal Revenue Service to respond to Plaintiff’s complaint is extended to June 29, 2026. (MAP) (Entered: 06/16/2026)

RECAP
50 June 29, 2026

Judge Indira Talwani: ELECTRONIC ORDER allowing 49 Assented to MOTION for Leave to File Reply Brief. Counsel using the Electronic Case Filing System should now file the document for which leave to file has been granted in accordance with the CM/ECF Administrative Procedures. Counsel must include - Leave to file granted on (date of order)- in the caption of the document. (MAP) (Entered: 06/29/2026)

RECAP
53 Aug. 19, 2026

STIPULATION of Dismissal of Internal Revenue Service by Community Economic Development Center of Southeastern Massachusetts. (Rosenthal, Joshua) (Entered: 08/19/2026)

RECAP

Case Details

State / Territory:

Massachusetts

Case Type(s):

Privacy

Immigration and/or the Border

Special Collection(s):

Trump Administration 2.0: Challenges to the Government

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

Federal

Internal Revenue Service

Social Security Administration

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 1:25-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

Recommended Citation