Which of the following is an example of criminal identity theft?

A client receives a CP2000 notice from the IRS reporting missing Form W-2 income from an unfamiliar employer.

Your client's tax return cannot be electronically filed with the IRS because another return has already been filed under their social security number.

A client finds out he has outstanding warrants for speeding tickets he never received.

Your client states they have not been receiving their social security benefits and are worried as to why they unexpectedly stopped.