a nobody wrote:

26 USC 6104(d) says otherwise. Read it.
You still have no right to just demand that he just give his books to
you.

You obviously didn't follow Dieter's suggestion to read the Code. I'll make
it easy for you; it's pasted below. All Dieter needs to do is walk into
their office and demand to inspect the documentation. And to make it really
easy for you, I capitalized the relevant phrase. When it comes to tax law,
Dieter knows what he's talking about.

Maybe he does; maybe he doesn't. He hasn't told us of his knowledge of
where Bill Pasternak's operation falls under all of those "ifs" and
"exceptions". You'd think if the issue is important to him, he'd act.
He hasn't and my belief is that he won't.

His frequent posts on the matter read like the rantings of a guy wearing
an aluminum foil cap.

Dave K8MN