You don't have to. If someone else has created a fraudulent return using your son then you can just file your correct return and the IRS will see that he's been claimed by you on past returns and it will be fine. They will almost certainly issue him a five digit identity protection pin number to be put on any tax return he's on going forward. But if you would like to throw a copy of his birth certificate in there it certainly can't hurt provided the parents named on the birth certificate are the ones claiming him.
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