The IRS rejected Steph's return because her SSN had already been used. What is the procedure to have the IRS put an indicator on her tax records for questionable activity? Complete Form 14039, Identity Theft Affidavit. Contact the IRS Identity Protection Specialized Unit toll-free at 1-800-908-4490 within one business day. Contact one of the major credit bureaus to place a fraud alert on her records. Report the identity theft to the Federal Trade Commission (FTC) at www.identitytheft.gov. Mark for follow up