Taxpayer asks:
Can lawyers, students studying for their bar check into others tax returns and see how much they received back from their taxes for any given year?
Taxgirl says:
As I understand it, you’re asking whether you can snoop around and see how much other people paid or received in taxes…
Um, no. A big no. Tax returns are not public record unless voluntarily disclosed to the public for purposes of, say, running for office.
Even a tax pro representing a client cannot have access to taxpayer records without the express written consent of the taxpayer via form 2848 (IRS form of Power of Attorney). In some cases, a non-IRS Power of Attorney may be accepted.
Those eligible to sign a form 2848 are:
- Attorney
- Certified Public Accountant
- Enrolled Agent
- Officer of a corporation
- Certain Full-Time Employees (for example, Comptroller or Accountant)
- Family Member (spouse, parent, child or sibling).
- Enrolled Actuary
- Unenrolled Return Preparer
- Enrolled Retirement Plan Agent
The only exceptions on the form 2848 for students are those participating in LITCs and STCPs.
And just because I used to be a law student and I know how you think, an attorney is defined as “a member in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or of the District of Columbia” – so law students sitting for the bar do not qualify.
Like any good lawyer, I need to add a disclaimer: Unfortunately, it is impossible to give comprehensive tax advice over the internet, no matter how well researched or written. Before relying on any information given on this site, contact a tax professional to discuss your particular situation.
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