No, or any hacker could create a PIN when they file a fraudulent return too.    

IRS does issue Identity Protection PINs to people that have had fraud associated with their tax account.

In order to obtain an IRS issued IP PIN, you must meet certain eligibility requirements.  If you are found to be eligible, the IRS will send you a new IP PIN every December by mail.  Please see the eligibility requirements below.

You must get an IP PIN to file your current or prior year tax returns if:

• You lost the CP01A Notice we sent you with your new IP PIN, or
• You didn't receive your new IP PIN and you had one before, or
• We rejected your e-file return because your IP PIN was missing or incorrect.

You may choose to get an IP PIN ONLY if:

• You received an IRS letter inviting you to 'opt-in' to get an IP PIN, or
• You filed your federal tax return last year with an address in Florida, Georgia or the District of Columbia

To register and use this service, you need:

• Your Social Security number, date of birth, filing status and mailing address from your latest tax return,
• Access to your email account,
• Your credit card number or account number from a car loan, mortgage, home equity loan or home equity line of credit, and
• A mobile phone with your name on the account.

If you are eligible, please click on Get IP PIN.

Note: If you previously registered for an IP PIN,  Get Transcript ,  View Your Tax Account  or an  Online Payment Agreement , you should log in with the same username and password. You may be required to verify your identity again.