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The IRS Form 14039 is an identity theft affidavit for victims of tax-related identity theft. If you've already filed this form, there's no need to submit it again, as re-filing can delay the IRS process. Most taxpayers do not need to complete the affidavit unless they suspect they've fallen victim to tax-related identity theft and have not received any IRS notification regarding potential identity theft. The form is two pages and relatively straightforward. Signs indicating potential identity theft include issues such as being unable to e-file your tax return due to a duplicate filing.