First, what records? State and city correspondence should have an electronic footprint, I doubt if everything is still done by US mail. Second where is the security camera footage, I suspect a properly licensed daycare facility, certified by the city and or state should be required to have some sort of video surveillance equipment.
irs income tax should have records of expenses and income....
IRS income tax records are highly confidential and are protected by federal law (26 U.S.C. § 6103). Local police cannot unilaterally subpoena IRS records; disclosure to state and local law enforcement agencies is only permitted under specific, strict exceptions and generally requires a federal court order.
How Law Enforcement Can Access Records
The Internal Revenue Code strictly limits who can access federal tax returns and return information. Exceptions for law enforcement generally fall into these categories:
Federal Agencies and Court Orders: Federal law enforcement agencies (like the FBI or DEA) can seek access to tax information for use in non-tax criminal matters, but they must generally obtain an ex parte court order from a federal district court judge or magistrate judge. An ex parte order is granted without the need to notify the taxpayer in advance.
State and Local Law Enforcement: Disclosure to state or local law enforcement for non-tax crimes is generally prohibited unless:
The state or local agency is part of a joint team with a federal agency in an investigation of a missing or exploited child.
The taxpayer provides express written consent.
There is an imminent danger of death or physical injury to an individual, in which case a federal or state agency may be notified (but generally not local police directly, though information-sharing agreements exist).
Grand Jury Subpoenas: A federal grand jury can issue a subpoena for records relevant to a criminal investigation. The IRS is generally required to produce records in response to a grand jury subpoena, provided it meets the requirements of the relevant IRC section.
State Tax Authorities: State tax agencies can access federal return information for the purpose of state tax administration through a written request, as they have an information-sharing agreement with the IRS.
Summary
The records are not public information and enjoy a high degree of confidentiality. While police cannot directly issue a valid subpoena to the IRS on their own, the information can sometimes be obtained through a complex legal process involving federal authorities and a federal court order for a legitimate criminal investigation. Unauthorized disclosure is a felony offense.
13.1.10 Special Processes | Internal Revenue Service
Jun 10, 2025 — Disclosure in Emergency Situations Pursuant to IRC 6103(i)(3)(B) * Disclosure provisions of the IRC limit the release ...
IRS (.gov)
Justice Manual | 515. Requests for Disclosure of Tax Returns ...
* 515. Requests for Disclosure of Tax Returns and Return Information From the IRS Not Relating to Tax Administration. United State...