The first several months of the year in the U.S. are generally thought of as tax season. While those who owe the IRS might not be particularly pleased, individuals in Texas who receive returns likely look forward to this time of year. However, tax fraud is also a part of tax season, and can result in false tax returns being issued to the wrong person. Of course, it is important to keep in mind that not every accusation of tax fraud proves to be true.
Fraudulent tax returns are usually filed after an individual's Social Security number is compromised. Once someone else has the number in their possession, a tax return can be filed under that person's identity, and a refund may be issued to someone who is not the relevant taxpayer. This has apparently amounted to billions of dollars in fraudulent returns over the past several years.