If you are a victim of identity theft wherein a fraudulent tax return was filed on your behalf, you may request a copy of the “false” return from the IRS and other information associated with the processing of the "false" return from the IRS as long as the disclosure does not impair federal tax administration. However, the IRS will not disclose the identity of the thieft to the victim.
The IRS is designing a new form Tax Information Authorization that may be used for this purpose.
Memorandum from the IRS:
