Usually, an identity thief uses a legitimate taxpayer’s identity to fraudulently file a tax return and claim a refund. Generally, the identity thief will use a stolen social security number (SSN) to file a forged tax return and attempt to get a fraudulent refund early in the filing season. You may be unaware that this has happened until you file your return later in the filing season and discover that two returns have been filed using the same SSN.
Click here for the IRS’s Taxpayer’s Guide to Identity Theft