He couldn't be a doctor. Those are crime syndicate tats.
Paraphrase: I don't suppose he's a doctor. Would a doctor have crime syndicate tattoos?
He can't be a doctor.
Paraphrase: No way he's a doctor.
can't is definite and certain; couldn't can be tinged with uncertainty.
But with the proper intonation, can't can express incredulity not certainty:
You're pulling my leg! Him, a doctor? He can't be a doctor. He's only 17.