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In this video tutorial, Steven Lee addresses individuals who suspect they are victims of identity theft, particularly those who received a false 1099-G or had their tax returns rejected due to duplicate e-filing. He provides a step-by-step guide on filling out IRS Form 14039, the identity theft affidavit. The tutorial includes a screen share to demonstrate the form-filling process. Furthermore, Steven explains how to properly submit the completed form to ensure it is received by the IRS. He emphasizes visiting irs.gov to access Form 14039 directly in the search bar for assistance.