My niece works for the IRS. She is not a tax collector, but I swear they teach them to be hateful as if it is a job requirement.

To answer your question, yes they can look up your information. Is it allowed, technically no, but getting caught really isn't a problem. Who's to say what you are and are not working on at any given time.

Be careful and leary. I would not try to piss this person off. I would try to stay under their radar, unless you never had anything to hide and never will. If you are squeaky clean knock yourself out screwing with him.