The IRS has reached an agreement with the Department of Homeland Security (DHS) to share the personal information of illegal immigrants who have filed tax returns.

According to a new court filing, "DHS can legally request return information relating to individuals under criminal investigation, and the IRS must provide it," meaning that ICE would be able to check the names and addresses of illegal immigrants against IRS taxpayer records.

"Each request will attest that [redacted] information will only be used by officers and employees of ICE solely for the preparation for judicial or administrative proceedings or investigation that may lead to such proceedings," reads the memorandum of understanding (MOU).

According to a Treasury Department official, "The bases for this MOU are founded in longstanding authorities granted by Congress, which serve to protect the privacy of law-abiding Americans while streamlining the ability to pursue criminals. "After four years of Joe Biden flooding the nation with illegal aliens, President Trump's highest priority is to ensure the safety of the American people."

Consistent with IRS privacy protection laws, specifically Internal Revenue Code Section 6103, the Treasury Department is committed to protecting the taxpayer data of lawfully abiding persons, the official said.

However, Section 6103 has a criminal exemption. This exemption obligates the IRS to assist law enforcement in the pursuit of criminals and will be used against any migrant who has overstayed for more than 90 days as part of the carveout. -ABC News

Border Czar Tom Homan tells Axios that the deal is about protecting social security from illegals who are collecting benefits using social security numbers.

"This is about protecting social security for American people," he said, adding "Illegal aliens use the social security numbers of American people everyday."

A senior DHS official told ABC News that under the Trump administration, "the government is finally doing what it should have all along: sharing information across the federal government to solve problems."Information sharing across agencies is essential to identify who is in our country, including violent criminals, determine what public safety and terror threats may exist so we can neutralize them, scrub these individuals from voter rolls, as well as identify what public benefits these aliens are using at taxpayer expense."

"Biden not only allowed millions of illegal aliens to flood into our country -- he lost them due to incompetence and improper processing," the official said. "

According to the Bipartisan Policy Center, illegal immigrants have contributed $25.7 billion in Social Security taxes using borrowed or fraudulent Social Security numbers.