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HelloA person filing married filing separate is the only taxpayer listed on the return and a copy is not required to be issued to the spouse.
A tax return copy can be issued to the primary taxpayer or the secondary (which would be if a joint return was filed). A person must be either the taxpayer whose name is ***** ***** line 1a or 2a, or a person authorized to obtain the tax return.
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Their name is ***** ***** they are not a primary or secondary taxpayer.
I will look to see but privacy and law will dictate this and not the IRC.
There are many times that a third party is listed on a return (mortgage, wages, interest paid from bank) but that does not mean any of those third parties mentioned on the return (by name and number) are entitled to a copy of the return.
RC §6103(e), Disclosure to Persons Having Material Interest, provides a listing of persons who may generally request and receive returns and return information. IRC §6103(e)(1)-(6) and IRC §6103(e)(10) concern disclosure of "returns." IRC §6103(e)(7) through (e)(9) as well as (e)(10) refer to disclosure of "return information. "
I surprised myself
The IRC had it exactly.
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It does but a preparer should not provide a copy of a return to anyone that is not authorized to have it.
Unless they are listed as a primary or secondary taxpayer they should not be issued the copy. The exceptions would be if they have the legal right to a copy same as the IRS has to follow.