So .... a kitsune with the magical tail feat gets specific spell like abilities usable 2 times a day.
A kitsune has its shapeshift ability to turn into a human (or fox depending on feats)
Can a kitsune in "human form" still access its spell like abilities granted from magical tail (when it doesn't currently have its tails)?
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It doesn't say that the tail needs to be present, it only requires you to be a kitsune to get it.
From what I know of Japanese folklore tales the kitsune have troubles making their tail completely disappear and usually hide them under their dress. Making it disappear completely seems to affect their magic.
So requiring the player to make an uncomplete transformation keeping their tail and giving some malus to his/her disguise check can be acceptable and fun in a game with plenty of social intrigues, but only if the player is ok with it. RAW s/he has no requirement to have his/her tail out.