Resource: Memorandum of Understanding Between the U.S. Department of the Treasury, Internal Revenue Service and the U.S. Department of Homeland Security, U.S. Immigration and Customs Enforcement for the Exchange of Information for Nontax Criminal Enforcement

[This] Memorandum of Understanding (MOU) between the U.S. Treasury Department / Internal Revenue Service (IRS), and the U.S. Department of Homeland Security / U.S. Immigration and Customs Enforcement (ICE), sets forth the agreement of the parties with respect to ICE’s use of the authority in IRC § 6103(i)(2) for the submission of requests for [...] criminal investigation under 8 U.S.C. § 1253(a)(1) or another specifically designated Federal criminal statute.

[https://perma.cc/4UMD-WBG3]