The Trump administration is planning to sell a major IRS computing center crucial to processing the tax returns of millions of Americans — just in time for tax season.

The IRS Enterprise Computing Center in Martinsburg, West Virginia, is included on a list of over 400 “empty and underutilized” federal properties marked for liquidation. It is one of two agency data facilities that make possible the collection of federal taxes in the United States. The Martinsburg data center has for decades housed the IRS “Master File,” an authoritative national record of tax return data and tax status for every tax-paying American individual and corporation, containing a historical computerized archive of every return and refund.

While Martinsburg’s systems are vital around tax season — exactly when the Trump administration has ostensibly put it up for sale — its databases are queried year-round.

On Tuesday, the Martinsburg center was flagged by the General Services Administration as one of hundreds of “noncore” facilities that should be sold off to save the federal government money. “Decades of funding deficiencies have........

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