Usually, an identity thief uses a legitimate taxpayer's identity to fraudulently file a tax return and claim a refund. Generally, the identity thief will use a stolen SSN to file a fraudulent tax return and attempt to get a false refund early.
You may be unaware that this has happened until you file your return later in the filing season and discover that two tax returns have been filed using the same SSN.
Be alert to possible identity theft if you receive an IRS notice or letter that states that:
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