EXCLUSIVE: The Department of Homeland Security (DHS) and Internal Revenue Service (IRS) have come to an agreement to permit ICE to access taxpayer information to locate illegal immigrants subject to deportation. The Trump administration filed a memorandum of understanding late Monday with a court to create guardrails and a process for ICE requests to the IRS to further investigations of criminal illegal immigrants who have failed or refuse to leave the United States 90 days after a judge has issued a final order of removal. “The Internal Revenue Service and the Immigration and Customs Enforcement have entered into a memorandum of understanding to establish a clear and secure process to support law enforcement’s efforts to combat illegal immigration,” a Treasury Department spokesperson told Fox News Digital in a statement. COURT ORDER HALTING DEPORTATION FLIGHTS ‘UNCONSTITUTIONALLY IMPEDES’ EXECUTIVE BRANCH, TRUMP ALLIES ARGUE”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,” the statement said. “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.”A senior Treasury Department official said the illegal immigrants have been given due process but have overstayed 90 days post a judge’s removal order. The MOU outlines a process to ensure that sensitive taxpayer data information is protected while allowing law enforcement to pursue criminal violations, the official said. The Treasury Department is committed to protecting the privacy of law-abiding taxpayers, but a criminal exception obligates the agency to assist law enforcement, the senior official said. JUSTICE DEPARTMENT TELLS FEDERAL JUDGE IT MIGHT INVOKE STATE SECRETS ACT ON HIGH-PROFILE DEPORTATION CASEA draft agreement reported last month by the Washington Post said it would limit ICE to confirm the addresses of illegal immigrants who have final removal orders.The deal would allow ICE to submit the names and addresses of illegal immigrants to the IRS, who could then cross-check those immigrants’ tax records and provide the immigration agency with current address information.Some veteran IRS officials have expressed concerns, arguing that the narrow exception was meant only for criminal investigations and not for immigration enforcement. They also worry that the policy will hinder tax collection from illegal immigrants, who are still subject to federal taxes despite being in the country illegally.CLICK HERE TO GET THE FOX NEWS APPThe agreement comes as President Donald Trump has continued to ramp up the deportation effort he promised on the campaign trail, while attempting to use every available resource in order to aid immigration authorities. Fox News Digital’s Michael Lee contributed to this report.