A closer analogy would be that you keep the name as your name, but change the # of the document you're requesting. It's the IRS's job to ensure you're allowed to retrieve that doc.
Sure, but I guarantee you that if the IRS screwed up and gave you the other doc, and you made use of that information (rather than immediately turning around and saying "um, IRS, I think you made a mistake; this doc doesn't belong to me"), you'd be in trouble as well.
