[Ubgvuncd]

for some reason unknown to anyone but you.

Not the first time you presume to speak for everyone.

I'm not a lawyer so to me the implication may be that the tax advisor may have some kind of limited power of attorney or something to fill out the forms and therefore subject to the legal ethics as a lawyer would be as well.

I never implied that tax advisors are subject to "legal ethics," but instead said in black and white that non-lawyers certainly can't rely on confidentiality/privilege protections that lawyers can, and are therefore more likely to run afoul of the law, contrary to your post's suggestion that tax advisors do this all the time with impunity. There is no impunity. Some might not get caught, sure, but that doesn't change the fact that it's indisputably illegal, which was my one and only point.

Now that you've made clear that you were talking about selective enforcement rather than illegality, of course confidentiality rules aren't relevant.