On February 7, 2025, Department of Homeland Security (DHS) Secretary Kristi Noem issued a memo directed at Treasury Secretary Scott Bessent, asking him to deputize some law-enforcement workers, including IRS criminal investigators, to assist in immigration enforcement and the Trump administration’s deportation effort. Although the memo is not publicly available, it was reviewed and reported on by a number of news outlets. According to the NY Times, the memo notes that the work the deputized officers would undertake “could include auditing employers believed to have hired unauthorized migrants and investigating human trafficking.” Also according to the NY Times, “the I.R.S. has more than 2,100 trained law enforcement officers who help investigate violations of tax law and other financial crimes,” and who would make up the pool of agents who could be called on to assist DHS.