The IRS Identity Protection PIN (IP PIN) is a unique six digit number that is assigned annually to victims of identity theft for use when filing their federal tax return that shows that a particular taxpayer is the rightful filer of the return. The IP PIN will allow these individuals to avoid delays in filing returns and receiving refunds.
If the IRS has made a determination that the TP was a victim of tax-related ID theft, it will systemically issue a notice CP 01A, We Have Assigned You an Identity Protection Personal Identification Number. In 2014, the IRS announced that IP PINs would be issued to some taxpayers in Florida, Georgia, and Washington, DC (but, unfortunately, not California) as part of a pilot program, in addition to those who received a CP01A. Otherwise, the IRS currently does not issue Identity Protection PINs without a positve tax-related ID theft determination.
The IRS Identity Protection Specialized Unit – 1 (800) 908-4490 – may be called for any ID theft related inquiries.