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Simplistic approach with multiple failure points...
What about prosecutors?
State child support enforcement agencies?
Executors of estates?
There is a whole, well thought out section of federal law that covers this...
26 U.S. Code SS 6103 - Confidentiality and disclosure of returns and return information | U.S. Code | US Law | LII / Legal Information Institute
Why did congress give the Committee on Ways and Means, Committee on Finance, and Joint Committee on Taxation unrestricted access to ALL tax returns?
The state agencies and IRS have trumps tax returns. it is against the law to publicly disclose those tax returns without the permission of the owner.
Congress didn't give the committee unrestricted access and courts have limited their use of that access to they need
a legitimate legislative reason to get those tax returns.
they do not have a legitimate legislative reason to get those tax returns.