How does the IRS handle cases of taxpayer identity theft?

The IRS has established procedures to assist taxpayers who have been victims of identity theft. One of the key components of this process is the issuance of a special Personal Identification Number (PIN) for affected taxpayers. This special PIN is necessary for filing tax returns, ensuring that only the true taxpayer can file using their identity. By implementing this measure, the IRS helps to protect the taxpayer from fraudulent activity and provides a level of security for the filing process.

The issuance of a special PIN also serves to strengthen the IRS's ability to identify and prevent additional fraudulent tax returns from being filed in a taxpayer's name. Therefore, understanding the importance of this special PIN highlights the proactive steps the IRS takes in dealing with identity theft cases and protecting taxpayers from further harm.