WASHINGTON — The IRS has agreed to help homeland security officials find immigrants they are trying to deport, according to court records, committing to sharing information in what would be a fundamental change in how the tax collector uses its tightly regulated records.

In a court filing, the Trump administration said that the IRS and Immigration and Customs Enforcement had reached the agreement Monday and that the two agencies had not yet shared any information.

Under the terms of the deal, a partially redacted version of which was submitted in the case, ICE officials can ask the IRS for information about people who have been ordered to leave the United States — or whom they are otherwise investigating.

Federal law tightly controls taxpayer information, protecting home addresses, earnings and other data from disclosure even to other agencies within the government. IRS officials have for weeks warned that the Trump administration’s plan to use the IRS to help with deportations could be illegal.

— The New York Times