A Holistic View of Identity Theft Tax Refund Fraud

Abstract

This thesis attempts to explain what identity theft tax refund fraud is and how the issue has developed over the years. It presents a holistic, historic view of the problem as well as how it has been addressed. It primarily relies on reports from the Internal Revenue Service (IRS), Treasury Inspector General for Tax Administration (TIGTA), Government Accountability Office (GAO) and National Taxpayer Advocate (NTA) in its assessment. It does not examine foreign tax administrations’ methods of dealing with identity theft refund fraud or the extent of the issue in other principalities, and therefore this is an area in need of further research. This thesis does not attempt to make an argument for the efficacy of funding for the IRS either, which is an area that could be further studied. It also does not deal with employment-related identity fraud, which some relate to identity theft refund fraud