The IRS is nowhere near as efficient as we have been led to believe.
The ID thieves have websites and databases full of stolen information from which to peruse and choose.
So, they gather enough information to file, change the address/banking info to receive the check, and run.
The victim doesn't know about it for 6 months.
The IRS doesn't catch up to the discrepancies in the file for at least 6 months.
If tax preparers asked for several forms of ID when doing people's taxes, a lot of this would be mitigated.
H&R Block and other chains are a big part of the problem.
Security isn't taken seriously until it is too late. Human Nature.
Blake