Have Tax Questions? Ask a Tax Expert for Answers ASAP
The law that you are referring to is a federal law that prohibits IRS employees from accessing the tax return of anyone, unless the taxpayer has written in with a request for information. There is no statute of limitations for prosecuting these types of offenses. In fact, Congress is currently trying to increase the fines and penalties associated with these types of offenses by IRS employees.
If this answer has been helpful, kindly press the "Accept" key. Positive feedback is also greatly appreciated. Thanks for the question.