Ngugi, Benjamin K.; Hung, Kuo-Ting; Li, Yuanxiang John - In: Information & Computer Security 30 (2021) 2, pp. 173-189
Purpose: Tax Identity Theft involves the illegal use of a potential taxpayer’s identity, usually the social security number, to fraudulently file a tax return and claim a refund. The victim is the real owner of the social security number who will have difficulties getting a tax refund, as the...