Your points are somewhat valid, I guess, even though he’s not restricted at all in releasing returns already audited. Maybe he’s got something to hide? Who knows?
As for me, #1 I’m retired and no longer forced to pay taxes, #2 My former returns are pretty basic, 1040EZ kinda stuff, doubt the IRS would be interested.
When the IRS audits they always pull in prior years returns. In businesses there are aspects that span the years because of depreciation and other considerations.
As a matter of IRS record: Generally, the IRS can include returns filed within the last three years in an audit.If the asset was exchanged, the basis for the new asset may include the exchanged asset so the records for both assets will need to be retained until the new asset is disposed plus three years from the file date of the tax return for the year of disposition. Payroll records 4 years retained.