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 Social Security Number.
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 or otherwise the IRS cannot disclose the return information. For this same reason, the IRS cannot disclose information about any tax return 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 provided for the taxpayer to determine how his or her personal information was fraudulently used.
Taxpayers interested in obtaining a copy of the fraudulent return must include the following information with their initial correspondence to the IRS:
- Name
- Taxpayer’s identification number
- Requested tax year(s) of the fraudulent return(s)
- Signed declaration
- A copy of a government-issued identification (driver’s license or passport)
An authorized representative of the taxpayer, or even another individual may also obtain this information. In that case the information to be submitted includes:
- Requestor’s name and identification number
- Relationship to the individual (authorized representative, parent, etc.)
- Mailing address of the requestor
- A CAF or file number if one has been assigned for the authorization
- Requested tax year(s) of the fraudulent return(s)
- Taxpayer’s name
- Taxpayer’s identification number
- Taxpayer’s mailing address
- The following statement, with the requestor’s signature beneath: “I declare that I am a person authorized to obtain the tax information requested.”
- A copy of a government-issued identification (driver’s license or passport)
- A copy of documents demonstrating the individual’s right to receive the data (Form 2848, court order, etc.) unless
- The request is for information of a minor child being made by the parent of the minor child or
- The authority to receive information is on file with the IRS and the requestor’s CAF number is being provided
The current year and the previous six years may be requested. The returns that can be requested are Forms 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ. The letter must be sent to:
IRS/P.O. Box 9039/Andover, MA 01810-0939.
The IRS provides information on how long it will take to get a copy of the return by stating that such is dependent on a number of factors. One factor is whether there are any open, unresolved issues with a tax return for a tax year requested. The IRS states that because such are very complex, it will need to resolve the underlying identity theft case before it can provide the fraudulent tax return. The IRS will acknowledge a request within 30 days of receipt and within 90 days a taxpayer will receive the return or follow-up correspondence.
If you have been a victim of identity theft and have questions about the possible filing of a fraudulent return, call THE TAX EXPERTS AT THE Thorgood law Firm www.thorgoodlaw.com For FREE consultation call 212-490-0704.
