Yes and No. In the event of your death or a sickness, you can appoint someone as a deputy to be responsible for the contents of your box. However, other people, like the IRS, cannot open your safety deposit box.
That's true. As long as the person is alive, only he or she can open the safety deposit box. This is a way of ensuring the confidentiality and financial privacy of people. The only way for another person to gain access is after the holder's death, but only after due process of inheritance.
