Note:

There is a TC971 ID theft indicator present. (See IRM 25.23.2.3, Identify Theft Claims - General Guidelines

Inform Taxpayer that ID theft is being addressed by another area.

Resolve WHC issue.

Document AMS of actions taken.

Non-Owner of the SSN communicates with the IRS and claims the Lock-In letter is incorrect.

If the individual calling is "inappropriately" using another taxpayer's social security number for purposes of employment and a Lock-In letter was issued on the "borrowed" social security number, do not disclose any of the SSN owner information.

The lock-in letter on the non-owner of the SSN will not be release or modified.

Refer them to the SSA for help in getting an SSN. Any employee who is legally eligible to work in the US and does not have a SSN can get one by completing Form SS-5, Application for a Social Security Card, and submit the necessary documentation. The taxpayer can get this form at SSA office, from the SSA website at www.socialsecurity.gov, or by calling 800-772-1213.