Main Street Practitioner Blog

 View Only

Instructions for Requesting Copy of Fraudulent Returns

  

Here is an article from the IRS on how to request a copy of tax returns that may have been submitted in the course of identity theft. You and your clients need to be aware of the proper process and requirements to report the incident in order to limit the damage caused by the incident. 

Instructions for Requesting Copy of Fraudulent Returns

We know that identity theft is a frustrating process for victims, and we are taking aggressive steps to stop fraudulent returns before they are processed. We understand victims want to know more about the information used on the fraudulent returns using their Social Security number.

A victim of identity theft or a person authorized to obtain the identity theft victim’s tax information may request a redacted copy (one with some information blacked-out) of a fraudulent return that was filed and accepted by the IRS using the identity theft victim’s name and SSN. Due to federal privacy laws, the victim’s name and SSN must be listed as either the primary or secondary taxpayer on the fraudulent return; otherwise the IRS cannot disclose the return information. For this reason, the IRS cannot disclose return information to any person listed only as a dependent.

Partial or full redaction will protect additional possible victims on the return. However, there will be enough data for you to determine how your personal information was used. 

To make the request, you will need to prepare a signed letter with the information described below and mail it and any additional documentation to the following address:

IRS
P.O. Box 9039
Andover, MA 01810-0939

The IRS may return your request if it is missing the required information and/or documentation, or is made in a manner other than described in these instructions. 

Required information and documentation for a request by the identity theft victim

If you are the person whose name and SSN was used to file a fraudulent tax return, the letter must contain the following information:

  • Your name and SSN
  • Your mailing address
  • Tax year(s) of the fraudulent return(s) you are requesting
  • The following statement, with your signature beneath: “I declare that I am the taxpayer.”

Your letter must be accompanied by a copy of your government-issued identification (for example, a driver’s license or passport).

Required information and documentation for a request by a person authorized to obtain the identity theft victim’s tax information

If you are authorized to obtain the identity theft victim’s tax information, the letter must contain the following information:

  • Your name and tax identification number (usually your SSN)
  • Your relationship to the victim of identity theft (for example, parent, legal guardian, or authorized representative)
  • Your mailing address
  • Centralized authorization file (CAF) number if you were assigned one by the IRS for an authorization that is on file with the IRS covering the requested tax year(s)
  • Tax year(s) of the fraudulent return(s) you are requesting
  • The taxpayer’s name and SSN
  • The taxpayer’s mailing address
  • The following statement, with your signature beneath: “I declare that I am a person authorized to obtain the tax information requested.”

Your letter must be accompanied by a copy of your government-issued identification (for example, a driver’s license or passport). You must also include documents demonstrating your authority to receive the requested tax return information (for example, Form 2848, Form 8821, or a court order) unless:

  • You are requesting return information of your minor child as a parent or legal guardian, or
  • Your authority to obtain return information for the requested tax year(s) is on file with the IRS and you are providing your CAF number.

More information and the article FAQ can be found here.



#IRS #PersonalIncomeTax #IndividualIncomeTax #NewsandInformation #IdentityTheft
0 comments
422 views
Return to Blog List