the root issue her is how to prevent other family members from fraudulently claiming OP and her children.
PIN is the way to protect the identify of OP and children so that the OPs return is processed normally. That is why the IRS has this identity protection program.
from the IRS website"
An Identity Protection PIN (IP PIN) is a six-digit number that prevents someone else from filing a tax return using your Social Security number or Individual Taxpayer Identification Number. The IP PIN is known only to you and the IRS. It helps us verify your identity when you file your electronic or paper tax return. Even though you may not have a filing requirement, an IP PIN still protects your account.
