Fake IRS Forms

The National Association of Tax Professionals is warning that consumers are being victimized by false correspondence sent by identity theft artists. The letters purport to be from the Internal Revenue Service.

For example, fraudsters have created their own version of a legitimate IRS form, called Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. The legitimate IRS version of this form is ordinarily used by nonresident alien taxpayers who have income from a U.S. source to indicate they are the beneficial owner. The legitimate form does not request personal information except name, address, and in some cases, a Social Security or IRS-generated taxpayer identification number.

The fake Form W-8BEN collects information not requested on the official IRS form. This information includes facts perpetrators of fraud typically collect:

* Date of birth

* Social Security number

* Passport number

* Bank name

* Account number, type and date opened

* E-mail address

* Occupation

* Daytime phone number

* Frequency of U.S. visits

* Information about spouses, children and parents