Example:

A Form 14039 is received stating someone filed a tax return using the taxpayer’s name and ITIN. Through research of the account, you determine:•The TC 150 return filed is invalid per IRPTR/IDRS data and lists the true taxpayer’s child as a dependent on that return.•The TC 976 return filed is valid and is reporting verifiable income earned under another individual’s SSN.•The account of the individual whose SSN is being used for employment purposes is not marked with TC 971 AC 525.•The original taxpayer and their child are both victims of identity theft. The dependent is a covered relationship, and their case will be considered taxpayer initiated.•The other taxpayer is an unrelated third party and is not a covered relationship. This case will be treated as IRS identified.

The following subsections contain program specific guidance for communicating with taxpayers.