Tax-related identity theft crimes have risen dramatically in recent years, with millions affected annually. Tax Practitioner’s Guide to Identity Theft explores federal and state statutes that criminalize identity theft, and the recent cooperative steps taken by the IRS, the Department of Justice, the FBI, the Secret Service, and the U.S. Postal Inspection Service to protect personally identifiable information and pursue identity thieves. The book covers recent case law and provides twenty-five best practices that clients can employ to decrease the risk of both tax-related and non-tax related identity theft. The final chapter turns to the identity theft resources that state governments and their tax authorities make available to residents, as well as restitution and/or forfeiture provisions that victims may use as a statutory basis to recover losses attributable to identity theft fraud. The book includes an Appendix with Checklists for resolving tax-related identity theft, a round-up of relevant IRS rulings and Client Letters related to identifying tax-related identity theft and steps to take once victimized.
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