IRS Permitted to Share Immigrant Taxpayer Data with ICE

Court ruling allowing IRS-ICE data sharing creates moderate constitutional concerns across rule of law (3.5 - judicial precedent weakening taxpayer confidentiality norms), civil rights (3.8 - chilling effect on immigrant tax compliance, privacy erosion for vulnerable population), and separation of powers (2.5 - blurring of tax collection and immigration enforcement functions). Enforcement action mechanism adds 15% modifier. Federal scope with narrow population (immigrants only) yields 0.95 scope modifier. Severity: durable precedent (1.15) but potentially reversible through legislation (0.95), moderate precedent-setting (1.1). Final A-score: 24.35 (just below List A threshold of 25). B-score driven by outrage potential in immigrant rights communities (6.5) and media-friendly privacy-vs-enforcement framing (5.5), but limited meme-ability (3) and novelty (4). Strategic layer shows pattern-matching to broader immigration enforcement debates (5) and narrative pivot potential (4). Moderate intentionality (5) from predictable advocacy responses. Final B-score: 18.13. Delta: +6.22 (A>B but neither threshold met). Classification: Neither list - real but sub-threshold constitutional impact with moderate hype.