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This IRS website states:
When a taxpayer believes their personal information is being used to file fraudulent tax returns, they should consider filing a Form 14039 online or by completing the paper Form 14039, Identity Theft Affidavit PDF, which can then be printed and mailed or faxed to the IRS.
Print, sign and date your return in ink, and file it by mail. The IRS will sort out the duplicate use of your SSN. Someone may have claimed you as a dependent, or someone may have typo'd the wrong SSN, etc.
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