- The IRS does not initiate contact with a taxpayer by e-mail
- If a taxpayer receives a scam e-mail claiming to be from the IRS, forward it to the IRS at phishing@irs.gov
- Identity thieves obtain personal information by many different means, including stealing a wallet or purse, posing as someone who needs information about the taxpayer through a phone call or email, looking through a taxpayer's trash for personal information, or accessing information a taxpayer provides to an unsecured internet site.
- If a website claims to be the IRS but does not begin with http://www.irs.gov,/ forward that link to the IRS as phishing@irs.gov
- Taxpayers wishing to learn how to identify a secure website should visit the Federal Trade Commission at www.onguardonline.gov/tools/recognize-secure-site-using-ssl.aspx.
- If a taxpayer's SSN is stolen, another individual may use it to get a job. That person's employer may report income earned by them to the IRS using the taxpayer's SSN, thus making it appear that the taxpayer did not report all of his or her income on the tax return.
- A taxpayer's identity may have been stolen if a letter from the IRS indicates more than one tax return was filed for the taxpayer or the letter states the taxpayer received wages from an employer the taxpayer does not know. If a taxpayer receives such a letter from the IRS, the taxpayer should respond immediately to the name, address, or phone number on the IRS notice.
- A taxpayer whose tax records are not currently affected by identity theft but who believes he or she may be at risk due to a lost wallet, questionable credit card activity, or credit report, the taxpayer needs to provide the IRS with proof of identity. The taxpayer should submit a copy of a valid government-issued identification such as a Social Security card, driver's license, or passport, along with a copy of a police report and/or a completed Form 14039, Identity Theft Affidavit. As an option, the taxpayer can also contact the IRS Identity Protection Specialized Unit, toll-free at 800-908-4490. The taxpayers should also follow FTC guidance for reporting identity theft at www.ftc.gov/idtheft.
- Do not routinely carry your Social Security card or other documents that display you SSN.
- For more information about identity theft, including information about how to report identity theft, phishing and related fradulent activity, visit the IRS Identity Theft and Your Tax Records Page, which can be found by searching "Identity Theft" on the IRS.gov home page.
In addition to the preceeding IRS list, Scott & Scott, CPAs also recommends that individuals maintain some form of professional credit monitoring that will provide notification of activity affecting credit.
