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The IRS Form 14039 is an identity theft affidavit designed for victims of tax-related identity theft. If you have already submitted this form, there is no need to file it again, as re-filing can delay the IRS process. Generally, taxpayers should fill out this affidavit only if they suspect they have been victims of tax-related identity theft and have not received any IRS notification regarding this issue. Signs of possible identity theft include being unable to e-file your tax return due to duplicate claims. The form is straightforward and consists of two pages.