About Course

This course addresses tax-related identity theft — how it typically comes to a taxpayer’s or practitioner’s attention, how to respond, and how the IRS Identity Protection PIN (IP PIN) program helps prevent recurrence. Identity theft cases can be time-consuming and frustrating for clients, and practitioners who understand the correct procedures can meaningfully shorten resolution time and reduce client anxiety. Participants will examine how to recognize tax-related identity theft, the correct initial response including Form 14039, how the nationwide IP PIN program works and how a taxpayer obtains one, the IRS’s identity theft case resolution process, and how to extend IP PIN protection to dependents and monitor a case through resolution.

Recognize the common indicators of tax-related identity theft and apply the correct initial response
Explain how the nationwide IP PIN program works and identify the available methods to obtain an IP PIN
Apply the correct procedure for using an IP PIN when filing a return, including the consequences of a missing or incorrect IP PIN
Describe the IRS Identity Theft Victim Assistance case resolution process and realistic timelines
Apply the IP PIN opt-in program to a taxpayer's dependents and identify the practitioner's ongoing monitoring role
Identify the current identity protection PIN framework as distinct from a preparer's own data-security compliance obligations

Course Content

Module 1 – Recognizing and Responding to Tax-Related Identity Theft
Common indicators of tax-related identity theft; the correct initial response including Form 14039; coordinating with the FTC's identitytheft.gov resource; immediate account-protection steps.

Recognizing and Responding to Tax-Related Identity Theft

Module 2 – The IRS Identity Protection PIN Program
How the nationwide, voluntary IP PIN program works; the methods available to obtain an IP PIN; using the IP PIN correctly when filing; consequences of a missing or incorrect IP PIN.

Module 3 – IRS Identity Theft Case Resolution Procedures
The Identity Theft Victim Assistance process after Form 14039 is filed; realistic timelines and interim correspondence; the account identity theft indicator; handling continued fraudulent activity during a pending case.

Module 4 – Extending IP PIN Protection to Dependents and the Practitioner’s Monitoring Role
Obtaining an IP PIN for a dependent; employer- and state-related identity theft complications; the practitioner's role in monitoring a client's case, including the use of a Power of Attorney.

Final Assessment – Identity Theft and IRS Identity Protection PIN Procedures
Complete the following final examination. A passing score of 70% (7 out of 10) is required to receive CE credit.

About Course

Related Courses

What Will You Learn?

Course Content

Module 1 – Recognizing and Responding to Tax-Related Identity Theft Common indicators of tax-related identity theft; the correct initial response including Form 14039; coordinating with the FTC's identitytheft.gov resource; immediate account-protection steps.

Recognizing and Responding to Tax-Related Identity Theft

Module 2 – The IRS Identity Protection PIN Program How the nationwide, voluntary IP PIN program works; the methods available to obtain an IP PIN; using the IP PIN correctly when filing; consequences of a missing or incorrect IP PIN.

The IRS Identity Protection PIN Program

Module 3 – IRS Identity Theft Case Resolution Procedures The Identity Theft Victim Assistance process after Form 14039 is filed; realistic timelines and interim correspondence; the account identity theft indicator; handling continued fraudulent activity during a pending case.

IRS Identity Theft Case Resolution Procedures

Module 4 – Extending IP PIN Protection to Dependents and the Practitioner’s Monitoring Role Obtaining an IP PIN for a dependent; employer- and state-related identity theft complications; the practitioner's role in monitoring a client's case, including the use of a Power of Attorney.

Extending IP PIN Protection to Dependents and the Practitioner’s Monitoring Role

Final Assessment – Identity Theft and IRS Identity Protection PIN Procedures Complete the following final examination. A passing score of 70% (7 out of 10) is required to receive CE credit.

Identity Theft and IRS Identity Protection PIN Procedures

Module 1 – Recognizing and Responding to Tax-Related Identity Theft
Common indicators of tax-related identity theft; the correct initial response including Form 14039; coordinating with the FTC's identitytheft.gov resource; immediate account-protection steps.

Module 2 – The IRS Identity Protection PIN Program
How the nationwide, voluntary IP PIN program works; the methods available to obtain an IP PIN; using the IP PIN correctly when filing; consequences of a missing or incorrect IP PIN.

Module 3 – IRS Identity Theft Case Resolution Procedures
The Identity Theft Victim Assistance process after Form 14039 is filed; realistic timelines and interim correspondence; the account identity theft indicator; handling continued fraudulent activity during a pending case.

Module 4 – Extending IP PIN Protection to Dependents and the Practitioner’s Monitoring Role
Obtaining an IP PIN for a dependent; employer- and state-related identity theft complications; the practitioner's role in monitoring a client's case, including the use of a Power of Attorney.

Final Assessment – Identity Theft and IRS Identity Protection PIN Procedures
Complete the following final examination. A passing score of 70% (7 out of 10) is required to receive CE credit.