In Washington, there is a notable shift in the Republican stance towards the Internal Revenue Service (IRS), particularly regarding its armed agents who were often criticized by President Donald Trump and other party members over the years. The current administration plans to utilize these IRS agents for immigration enforcement, a move that underscores the administration’s priorities focusing on border security.

Homeland Security Secretary Kristi Noem recently communicated her intention to Treasury Secretary Scott Bessent, requesting personnel from the IRS’s Criminal Investigation unit to assist in cracking down on immigration violations. This letter was obtained and reveals that while the IRS received significant funding from the Democrats’ Inflation Reduction Act, a portion of that funding has since been rescinded.

Noem’s appeal signifies a notable change in the Republicans’ perspective towards IRS agents while also highlighting Trump’s consistent focus on stringent border security measures. This request points to a larger reorientation within the federal workforce under Trump’s administration, which has seen employees pushed towards resignation, reassignment, or in some cases, termination.

While Republicans have long maintained, albeit inaccurately, that the IRS would employ 87,000 armed agents to intimidate average citizens, it is essential to clarify that the IRS Criminal Investigation unit, with its 2,144 special agents as of 2023, is distinct from the broader IRS employee base, which encompasses around 89,000 individuals. These special agents handle serious cases involving trafficking, fraud, and other criminal activities in the field.

Now, the Department of Homeland Security (DHS) aims to incorporate these agents into task forces with Immigration and Customs Enforcement (ICE). Their roles would involve targeting employers who engage in illegal hiring practices and monitoring undocumented immigrants present in the country. In her communication, Noem noted the availability of trained law enforcement professionals within the Treasury to aid in immigration enforcement, especially after the IRS’s recent workforce and budget increase.

Trump had hinted at such a plan earlier in January during an event in Las Vegas, expressing an intent either to eliminate the IRS workforce or reassign them to border duties.

Experts in tax and immigration policy view Noem’s request as unusual and potentially damaging to tax revenue. Historical precedent does exist for federal employees being reassigned to perform tasks outside their usual duties; however, experts describe this particular request as “extraordinary.” Donald Williamson, a former executive director at the Kogod Tax Center at American University, remarked that mobilizing individuals with little background in immigration processing to assist DHS is a significant shift in approach.

Williamson expressed skepticism about viewing IRS employees as akin to federal agents, highlighting that while the IRS does have experience in auditing employers, this request directs its resources towards immigration matters rather than its primary focus on tax enforcement.

Chloe East, an immigration policy researcher and fellow at the Brookings Institution, argued that reallocating IRS personnel to support border operations instead of monitoring tax compliance could lead to a decrease in tax revenue. According to her estimates, this could result in billions of dollars in lost revenue during a time when the administration claims to prioritize deficit reduction. East stated that legislative changes, like the passage of the Laken Riley Act, would necessitate increased officer presence at the border, indicating that the administration seems more intent on pursuing immigrants than addressing sophisticated financial crimes.

Neither representatives from the IRS Criminal Investigation unit nor the Treasury Department have responded to inquiries about this initiative.