After passing from one so-called "buffer" company to another, a broker would finally export the same items, claiming a VAT refund.

BBC: Shahid Ramzan

This was followed by a delayed refund of over one year without explanation, a second rejected e-file attempt when filing his 2011 return in October 2012, and finally notification from IRS in November 2012 that he was a victim of refund-fraud identity theft.

FORBES: Can This Tax Filing Season Be Saved?

Evidently, a few hundred of these finally made their way into the warm embrace of consumers, but considering that "Refund" looks to be the only remedy here, we sort of doubt a second generation will emerge.

ENGADGET