The Number of Employment-Related Identity Theft Victims Is Significantly Greater Than Identified

The Commissioner, Wage and Investment Division, should develop processes and procedures to identify ITINN mismatches on ITIN paper tax returns with a Form W-2, Wage and Income Statement, attached and add an employment identity theft marker to the valid SSN owners' tax accounts.

The Commissioner, Wage and Investment Division, should place the employment identity theft marker on the accounts of the 319,213 victims TIGTA identified.

The Commissioner, Wage and Investment Division, should establish a process to ensure that an employment identity theft marker is placed on accounts of SSN owners for whom the Taxpayer Identification Number Perfection unit associates income with an ITIN holder.

The Commissioner, Wage and Investment Division, should notify the SSA of the income not associated with the 16,597 victims TIGTA identified.

The Commissioner, Wage and Investment Division, should develop a process to send a Form 9409 to the SSA when ITINN mismatches are identified during tax return processing and the mismatch involves an ITIN holder using a victim's SSN and full or partial name to commit employment identity theft.