For years, former President Donald Trump and Republicans have openly criticized the Internal Revenue Service (IRS) and its armed enforcement division. Now, the federal government has big plans for these agents: assisting in immigration enforcement efforts. Secretary of Homeland Security Kristi Noem recently sent a request to Treasury Secretary Scott Bessent, asking to borrow IRS workers to help with immigration-related tasks, according to a letter obtained by the Associated Press. The request comes despite the IRS receiving increased funding as part of the Inflation Reduction Act, a Democrat-backed law that initially allocated $80 billion to the agency. While that funding has since been reduced, Noem’s request reflects a shift in how the Trump administration views the role of IRS employees, particularly its Criminal Investigations unit.
Noem’s letter specifically asks for agents from the IRS Criminal Investigations division, a group within the Treasury Department, to collaborate with U.S. Immigration and Customs Enforcement (ICE) on efforts to target employers involved in illegal hiring practices, monitor undocumented immigrants, and enforce immigration restrictions. This request represents a significant change in how the government is leveraging federal employees during the Trump presidency. While Republicans, including Trump, have long falsely claimed that the IRS planned to hire 87,000 armed agents to harass middle-income workers, the reality of the IRS Criminal Investigations unit is far different. In 2023, the unit employed just 2,144 special agents, who focus on investigating crimes like fraud, money laundering, and narcotics trafficking.
The request to redirect IRS agents to immigration enforcement is unusual and has raised concerns among experts about its potential impact on tax revenues and the effectiveness of immigration policies. While there have been instances in past administrations where federal employees were reassigned to unrelated tasks, Noem’s request stands out. Donald Williamson, a former executive director of the Kogod Tax Center at American University, described the move as “extraordinary,” noting that it involves mobilizing employees who are not typically involved in immigration matters. Williamson also pointed out that the request places Bessent in the difficult position of selecting thousands of IRS employees to fulfill the mission of the Department of Homeland Security (DHS). “I really don’t see IRS officials as government agents,” Williamson said, emphasizing the oddity of the situation.
Williamson noted that while the DHS request may seem unrelated to Republican criticisms of the IRS’s hiring practices, it reflects a broader reorientation of the agency’s efforts under the Trump administration. He acknowledged that IRS agents have expertise in auditing employers, which could be useful in addressing illegal hiring practices. However, redirecting their efforts to immigration enforcement could divert resources away from critical tax enforcement tasks, potentially leading to significant revenue losses. This concern is particularly relevant given the Trump administration’s stated focus on reducing the federal deficit.
Chloe East, a non-resident researcher at the Brookings Institution who studies immigration policy, agreed that using IRS agents for border enforcement instead of tax enforcement could result in billions of dollars in lost revenue. She also pointed out that the Trump administration’s priorities seem misplaced, given that the IRS’s expertise lies in combating financial crimes like money laundering, not immigration violations. “The Trump administration would rather go after immigrants than go after money launderers,” East said. Additionally, she noted that the passage of the Laken Riley Act will require more agents at the border, further straining the already stretched resources of the IRS.
Representatives from the IRS Criminal Investigations unit and the Treasury Department did not immediately respond to requests for comment on the matter. The move to involve IRS agents in immigration enforcement reflects a broader shift in how federal employees are being utilized during the Trump administration. Whether through resignations, reassignments, or layoffs, federal workers have faced increasing pressure to align with the administration’s priorities, even if it means stepping outside their traditional roles. As the government continues to navigate the challenges of border security and tax enforcement, the decision to repurpose IRS agents raises important questions about the allocation of resources and the potential consequences for both immigration policy and tax revenue.
