Tax Practitioner’s Guide to Identity Theft, 2016 (Revised 2nd Edition) U.S.
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.
Authors: Frank Agostino, Brian D. Burton and Lawrence A. Sannicandro
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.
January 31, 2017
Chapter 1 - Identity Theft Background
- Federal Identity Theft Statutes
- State ID Theft Statutes
- Tax Preparer Penalties for Client Information Disclosure
Chapter 2 - Recent Case Law and Enforcement Developments
- Validation Efforts
- Recent Prosecutions
Chapter 3 - Best Practices to Deter Identity Theft
Chapter 4 - Identity Theft Indicators and Responses
- Top Indicators of Tax-Related Identity Theft
- Steps to Take When Identity Theft is Suspected
- Responses Specific to Tax-Related Identity Theft
I. State Resources for Identity Theft Victims
i. Immediate Steps to Take to Resolve Identity Theftii. Additional Steps to Take to Resolve Identity Theftiii. The Identity Theft Protection PIN (IPPIN)
III. Understanding IRS Identity Theft Notices
IV. Client Letters
i.Identity Theft - Informationalii.Identity Theft: Tips for Victims