This IRS website states:
Why you received this notice
A federal income tax return, Form 1040 series, was filed under your Social Security number (SSN) or individual taxpayer identification number (ITIN).
We sent you a CP5071 series notice because we need you to verify your identity and the return:
- If you didn’t file a return: Verify with us. You may be the victim of identity theft.
- If you did file a return: Verify so we can continue processing your return.
Follow the instructions on your notice to verify your identity and the tax return.
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