Does Elon Musk Have Access to IRS Taxpayer Data? What We Know

Elon Musk's Department of Government Efficiency (DOGE) is attempting to gain access to an Internal Revenue Service (IRS) system that holds personal taxpayer data on millions of Americans, The Washington Post reported, citing three people familiar with the matter.

The IRS system in question, known as the Integrated Data Retrieval System (IDRS), allows tax agency employees to access personal tax records, manage taxpayer accounts and generate notices related to tax filings.

While IRS employees have tightly restricted access to the system, Musk's DOGE initiative, which was launched under the banner of government modernization, has sought entry into the database, raising concerns over the potential misuse of sensitive information.

Can Elon Musk Legally Access IRS Taxpayer Data?

Musk justified DOGE's interest in the IRS system by saying some federal employees had acquired significant wealth beyond their official salaries.

"We do find it rather odd that there are quite a few people in the bureaucracy who have ostensibly a salary of a few hundred thousand dollars but somehow managed to accrue tens of millions of dollars in net worth while they are in that position," Musk said at a White House event with President Donald Trump on February 12.

Musk and DOGE have not specified what federal data they have already acquired or how it has been used. However, DOGE's recent request follows a similar attempt earlier this month to access the Treasury Department's federal payment system, which was temporarily blocked by a federal judge after 19 states filed a lawsuit against the initiative.

The IRS is reviewing the request, and according to The New York Times, it is still determining the exact terms under which a DOGE staff member, Gavin Kliger, would work at the agency as a senior adviser to the acting commissioner. While Kliger was assigned to the agency, he had not yet been granted access to sensitive IRS data as of Sunday evening.

Previously, DOGE has been criticized for actions seen as infringing on privacy and security, with lawmakers expressing concerns over its expanding reach.

Representative Gerry Connolly, a Democrat from Virginia and the ranking member of the House Committee on Oversight and Government Reform, has opposed DOGE's activities.

"Elon Musk and DOGE can't be allowed to creep on Americans' most sensitive data as they operate in the shadows," Connolly said. "This is an important step, and inspectors general must be free to pursue their investigations without interference."

Who Can Legally Access IRS Taxpayer Data?

Access to IRS taxpayer data is strictly regulated under federal law. Only IRS employees involved in tax enforcement, audits, collections and taxpayer services are authorized to access these records. Certain Treasury Department officials may also access tax data when necessary for revenue collection and administration. State tax agencies can request taxpayer information, but only through a formal written request by an authorized official.

Law enforcement agencies, including the FBI and the Department of Justice, may obtain taxpayer records only with a court order for nontax criminal investigations. The IRS also shares limited data with the Social Security Administration when necessary for tax-related matters.

Taxpayer representatives, such as attorneys and certified public accountants, can access records only if authorized via IRS Form 2848 (Power of Attorney) or IRS Form 8821 (Tax Information Authorization). Political appointees, White House officials and executive branch members do not have automatic access to IRS taxpayer data unless explicitly authorized under federal law.

According to an IRS rule book posted online, "IDRS users shall not access the account of any taxpayer or another IRS employee unless there is a business need and access has been formally authorized as part of the user's official duties."

It continued, "Willful unauthorized disclosure, access or inspection of non-computerized taxpayer records, including hard copies of returns—as well as computerized information—is a crime, punishable upon conviction by fines, prison terms and termination of employment."