Complainants may discover that a tax return has already been filed in their name and may wish to make a report. The complainant or taxpayer, who believes they are victims of identity theft can access information at irs.gov (search: identity theft). The web page contains information about what to do if they believe they have tax issues that are the result of identity theft, e.g., how to contact the Identity Protection Specialized Unit (IPSU), a link to the IRS Identity Theft Affidavit (Form 14039), etc. The Taxpayer/Victim can also contact the IRS Identity Protection Specialized Unit (IPSU), toll-free 1-800-908-4490 for guidance.