According to the Privacy Rights Clearinghouse, tax records are not part of the public record and can only be accessed by the individual filer or in special circumstances. Circumstances listed on the website are the following:

* The taxpayer is part of a court proceeding where tax issues are relevant
* A government agency is trying to locate a parent who owes child support payments
* State financial aid programs have been requested
* It is for statistical use
* Agencies request tax information for the purpose of tax administration

(Privacy Rights Clearinghouse, 2011)