During a field tax audit

During the on-site tax audit of the activities of an individual entrepreneur Ostap B., the tax inspector examined the premises used by the entrepreneur for trade, storage and utility rooms. The next day, the tax inspector came to B.´s home and, taking advantage of the absence of the entrepreneur, asked his wife to show the dwelling in order to find out if it was used for entrepreneurial activity and making profit. Based on the results of the audit, the tax authority issued a decision on bringing B. to tax liability.
Assess the appropriateness of the actions of the tax authority employee.