You submit your records and receipts to your tax accountant who prepares and submits your tax return. Then, 而不是坐等退款, 你的会计通知你，你被拒绝了! Someone else has already filed a return for this tax year under your Social Security number. 你现在是税务身份盗窃的受害者.

What is tax identity theft?

Thieves knew to act quickly to request a refund because they needed to submit the return before the actual taxpayer’s filing occurred. 他们不需要等待合法收入来源的信息, and the IRS did not have information in the system to check the validity of information on the return. 退货可以按照报告进行处理，并发出退款. 这意味着当纳税人的合法纳税申报表提交时, it would not be accepted by the IRS, 所有的行动都将暂停，直到现在发现的欺诈行为得到调查.

How do they get my information?

Tax identity theft is a large-scale problem in the United States due to an increase in cyber attacks on employers, insurers, payroll service providers, universities, and retailers. The Equifax security breach alone exposed 143 million consumers – with complete data on Social Security numbers, names, addresses, birth dates, and, in some cases, driver’s license numbers. 退税身份盗窃所需要的信息也是通过网络钓鱼获得的. Phishing is a scam where criminals attempt to steal your financial information through an email or a fake website. In many cases, the emails ask for specific personal information or try to get you to click on a link to install spyware or other malware on your computer.

根据商业促进局的数据, callers posing as agents from the IRS attempting to collect bogus tax debts topped the list of the most reported scams of 2016. In this scheme, callers posing as IRS agents tell the victims they owe money and then threaten arrest if the amount is not paid immediately. The callers also use fake names and IRS badge numbers and imitate the IRS toll-free number on caller ID so it looks like the IRS is calling. The IRS reminds taxpayers of the following things that scammers will do that the IRS will never do:

  • Call to demand immediate payment
  • 打电话询问欠税，而不是先给你寄账单
  • Demand that you pay taxes without giving you the opportunity to question or appeal the amount they say you owe
  • 要求你使用一种特定的支付方式来支付你的税款，比如预付借记卡
  • 通过电话询问信用卡或借记卡号码
  • Threaten to bring local police or other law-enforcement groups to have you arrested for not paying

国税局采取了哪些措施来打击税务身份盗窃?

In 2015, 美国国税局与各州税务机构合作, and the tax community, including software developers, payroll product processors, financial institutions, to create the Security Summit. 成员包括42个州机构和20个行业办公室，除了美国国税局.

As a result, between 2015 – 2019:

  • 申报身份盗窃受害者的纳税人数量下降了80%
  • 美国国税局阻止的确认身份盗窃的退货数量下降了68%
  • IRS protected a combined $26 billion in fraudulent refunds by stopping confirmed identity theft returns
  • 峰会金融行业的合作伙伴又追回了1美元.7 billion in fraudulent refunds

In 2017, the IRS also collaborated with this group to establish the Information Sharing and Analysis Center (ISAC). This public/private partnership facilitates  information sharing consistent with applicable law, and analytics necessary to detect, prevent, 并阻止与盗用身份退款欺诈有关的活动. This platform is near real-time sharing of identity tax refund fraud alerts and analysis of suspicious activity, 而安全峰会的重点是战略, program development and monitoring.

The chart below as reported by 负责税务管理的财政部监察长 显示了国税局确定的欺诈性纳税申报表的数量, 以及2019年申请和停止的退款金额, 2020 and 2021, as of February 27, 2021.

Filing Season已查获欺诈退款申报表Fraudulent Refund Returns Stopped已查明的欺诈性退款金额欺诈性退款数量已停止
20193,5292,895$15,771,452$12,166,421
202030,03829,634$135,569,131$133,522,995
2021
(Preliminary)		2,3251,153$15,960,050$12,635,306

Other IRS initiatives include:

  • The IRS automatically issues an Identity Protection Personal Identification Number (IP PIN) to
    confirmed identity theft victims if the case is resolved prior to the start of the next filing season.
    Taxpayers nationwide can request an IP PIN directly from the IRS if they are concerned that their personal information has been stolen and want to protect their identity when filing a Federal tax return.
  • Due to the COVID-19 pandemic, unemployment insurance identity theft substantially increased. The IRS has cautioned taxpayers to be on the lookout for identity theft involving unemployment benefits whereby a fraudster files fraudulent claims for unemployment compensation using stolen
    未提出索赔的个人信息. Payments made as a result of
    这些欺诈性的索赔落入了身份窃贼的腰包.
  • The IRS made the Return Review Program (RRP) its primary individual tax refund fraud selection system. 另一个系统，依赖数据库，也用于身份盗窃的检测. 该系统结合了美国国税局的数据, the Department of Health, the Social Security Administration, and other sources.

What can you do to protect yourself?

Tax identity theft is unpreventable, but there are things that you can do to reduce your risk.

  • 如果你不以电子方式提交，请通过挂号信发送申报表.
  • 当以电子方式归档时，请使用安全网络上的安全计算机.
  • 使用值得信赖的专业人士来处理你的个人信息.
  • 尽早提交你的申报表. 如果你已经提交了合法的申报表，小偷就不能以你的名义提交申报表.
  • Be alert to possible scams. 国税局不会给纳税人发电子邮件或短信, 你与国税局的第一次联系将永远是通过传统的邮件.
  • 如果你收到一封看似来自国税局的未经请求的电子邮件, 你可以把它转发到 phishing@irs.gov.
  • Be alert to possible tax identity theft if you are contacted by the IRS or your tax professional about the following:
    • 使用您的社会安全号码提交了不止一次的纳税申报表
    • You owe additional tax or have had collection actions taken against you for a year you did not file a tax return
    • IRS records indicate you received wages or other income from an employer for whom you did not work

如果你成为受害者该怎么办?

  • 通知联邦贸易委员会(FTC)、社会保障局(SSA)和国税局. 你应该拨打800国税局身份保护专门小组.908.4490 to report the theft.
  • Complete and submit IRS Form 14039, the Identity Theft Affidavit. 这确保了国税局知道未来的回报可能有风险.
  • 申请身份保护密码(IP PIN). 身份盗窃的受害者可以申请一个六位数的IP PIN, 这是国税局用来在未来的电子报税表上确认你的身份的.
  • Contact one of the three major credit bureaus to place a fraud alert on your credit records: Equifax, Experian or TransUnion. A fraud alert on your credit report will require potential creditors or lenders to contact you directly and obtain permission before opening a new line of credit.
  • 考虑购买信用监控系统来密切关注你的信用报告. Credit monitoring services will not only alert you when someone applies for a new line of credit in your name, 但也会监控现有的帐户，并通知您的任何变化. 许多还提供恢复援助服务, monetary and legal assistance, 还有包括身份盗窃专家咨询的保险, as well as financial relief.

身份盗窃在许多领域都是一个问题，包括税收. 美国国税局已经采取了许多措施来提高其欺诈检测和预防能力. You, as a taxpayer, may not be able to eliminate fraud, 而是通过提高意识和行动来补充国税局的安全, 你也许可以避免成为税务身份盗窃的下一个受害者.

内容由LBMC网络安全专家Bill Dean提供.

LBMC tax tips are provided as an informational and educational service for clients and friends of the firm. The communication is high-level and should not be considered as legal or tax advice to take any specific action. Individuals should consult with their personal tax or legal advisors before making any tax or legal-related decisions. In addition, 所提供的资料和数据基于被认为可靠的来源, 但我们不保证其准确性或完整性. The information is current as of the date indicated and is subject to change without notice.