A summons issued by the Internal Revenue Service is considered a "lawfully issued subpoena" for the purposes of FERPA. Does the same apply to HIPAA?

Can you please tell us more about this case, you have asked several questions about subpoena and medical field.

If we know more about what is happening it can help us better.

Yes, it is valid

A lawfully issued subpoena is a lawfully issued subpoena, regardless of who issues it. As long as they are authorized to issue, then that's it. Yes, the IRS can subpoena medical records -- if a judge will sign the order, then that's all that is required.

There's a little more to the issuance of subpoenas issued from administrative proceedings, but the bottom line is that you won't be able to hide your medical records from the courts.