Quick primer

IRS identity verification procedures are safeguards the IRS uses to stop criminals who file false tax returns or steal refunds. These procedures kick in when a return triggers identity-risk signals: mismatched Social Security numbers, duplicate filings, unusual refund amounts, or anomalies flagged by IRS systems. The goal is not to audit your tax choices; it is to confirm you are who you say you are so the IRS can process your return and — where applicable — issue your refund.

(I rely on the IRS Identity Theft & Fraud page and the IRS Identity Verification Service for official guidance: https://www.irs.gov/identity-theft-fraud-scams and https://www.irs.gov/identity-theft-fraud-scams/identity-verification-service.)

How taxpayers typically get notified

  • Mail: The IRS most often sends a printed letter when it needs identity verification. Common notices include Letter 5071C and similar correspondence that directs you to verify online or by phone. Do not ignore these mailings. (See IRS guidance: https://www.irs.gov/identity-theft-fraud-scams/identity-verification-service.)
  • Online prompts: The IRS may direct you to use the IRS Identity Verification Service to answer knowledge-based questions or upload documents.
  • Account flags: If you have an IRS online account, you may see a secure message or action item to verify identity.

Note: The IRS will not initiate an identity verification by demanding sensitive personal data by email or social media. Any such contact is almost certainly a scam. For more on scam detection, see the IRS identity-theft pages above.

Typical verification methods and what to expect

  1. Online verification
  • You’ll receive a letter with a code and a web link or be directed to the IRS Identity Verification Service. The secure portal may ask knowledge-based questions (e.g., past addresses, loan or mortgage details) or ask you to upload a government ID. Successful completion lets the IRS move forward with processing.
  1. Phone verification
  • Some notices include a phone number to call. Only use the number on official IRS correspondence, not numbers in suspicious emails or caller ID. When you call, be ready with your notice number, Social Security number (only when you confirm you’re speaking with the IRS), and supporting documents.
  1. Mail-in documents
  • The IRS may ask you to mail copies of documents such as a driver’s license, Social Security card, or prior-year tax return. If mailing, send copies only — never original Social Security cards — and use a traceable method.
  1. Identity Protection PIN (IP PIN)

Documents the IRS commonly requests

  • Government-issued photo ID (driver’s license or passport)
  • Social Security card or SSA correspondence (if available)
  • Prior-year tax return(s) to confirm filing history
  • W-2s, 1099s, or other income documents
  • Utility bill or lease agreement for address verification

Keep copies for your records. If you send documents, note the date, method, and tracking number.

Step-by-step response checklist (practical)

  1. Read the notice immediately and note the deadline.
  2. Verify the letter; use the IRS website to confirm the notice type and required response: https://www.irs.gov/identity-theft-fraud-scams.
  3. Use the secure IRS Identity Verification Service if requested. If you cannot verify online, follow the letter’s alternate steps (phone or mail).
  4. If you are a victim of identity theft or suspect fraud, file Form 14039, Identity Theft Affidavit, per IRS instructions (https://www.irs.gov/forms-pubs/about-form-14039).
  5. If instructed, request an IP PIN to prevent future fraudulent returns (https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin).
  6. Keep meticulous records of all communications (dates, names, reference numbers). Save copies of documents you submit.

Timelines and likely delays

Verification timelines vary. If you respond online and are verified quickly, processing may resume within days. Mail-based verifications can add several weeks or months depending on IRS backlog and whether the case requires an Identity Protection unit review. When a refund is on hold, the IRS explains timelines in its notices, but expect delays.

In my practice, the most common avoidable delay is waiting to respond; I’ve seen simple online verifications resolve within a week, while mail-only responses sometimes take months.

Common pitfalls and how to avoid them

  • Ignoring the notice: Always respond by the deadline. Unaddressed identity verification often causes refund holds or rejects.
  • Using the wrong phone number or link: Only use contact information on official IRS mail. Scammers create fake notices; verify the notice number on the IRS site.
  • Sending originals: Send copies, not original identity documents.
  • Oversharing by email: The IRS will not request sensitive personally identifiable information by email. Be cautious.

When to file Form 14039 (Identity Theft Affidavit)

File Form 14039 if you know or strongly suspect someone filed a return in your name. The form starts an identity-theft investigation and can help get your account flagged for protection. Follow the IRS page for the latest instructions and where to submit the form: https://www.irs.gov/forms-pubs/about-form-14039.

How to prevent future issues

What to do if your refund is on hold for identity reasons

Follow the IRS verification steps in the notice first. If you need help or the delay becomes prolonged, use these FinHelp resources: Handling an Identity Theft Hold on Your Refund: Steps to Resolution and Protecting Your Refund: How Identity Verification Works. These pages walk through timelines and escalation paths.

Scams to watch for (impersonators)

Criminals often mimic IRS notices to harvest personal information. Red flags include urgent threats by phone or email, requests for payment via gift cards or cryptocurrency, and unsolicited links asking for passwords. If in doubt, verify independently at https://www.irs.gov/identity-theft-fraud-scams.

What tax professionals should do when representing clients

  • Obtain a signed Form 2848 (Power of Attorney) before communicating with IRS on a client’s behalf.
  • Keep client-signed permission to handle identity documents and a log of all submissions.
  • Use IRS practitioner portals and follow identity-verification steps when representing clients. When a client receives a letter, encourage them to forward it so you can verify instructions directly.

Real-world note from my practice

I’ve helped clients clear verification holds by submitting documents promptly and following up with traceable mail or secure online upload. One common success pattern: verify online when possible, otherwise submit a complete, clearly labeled packet with copies of requested documents and a cover letter summarizing the case and including reference numbers.

Resources and authoritative references

Professional disclaimer

This article is educational and does not replace personalized tax or legal advice. For case-specific guidance, consult a qualified CPA or tax attorney. In urgent identity-theft situations, contact the IRS Identity Protection Specialized Unit following official IRS instructions.