Identity thieves typically file early in the tax filing season, well in advance of the true owner of the SSN.

FORBES: Can This Tax Filing Season Be Saved?

In this case, the cyber identity of this file would be a full set of its cyber coordinates in the IP subspace: the computer IP address, its MAC address, a Port number associated with the particular application, and the file name would constitute the full set of cyber coordinates, singularly identifying a cyber object (our file) in cyberspace.

FORBES: Cyber Security Fails As 3.6 Million Social Security Numbers Breached In South Carolina

Last year, my office was able to file an indictment against an identity-theft ring for submitting phony tax returns in the names of more than 300 victims.

WSJ: Cyrus Vance Jr.: Why Your Tax Return Isn't Safe

Additionally, defendant Iulo is charged with one count of aggravated identity theft and one count of tax evasion for failing to timely file 2005-2008 personal income tax returns.

FORBES: Adult Basketball League Referees Plead Guilty To Income Tax Fouls

On June 21, 2012, Iulo, 54 pled guilty to one count of conspiracy to defraud the United States, to evade taxes, and to file false tax returns, and one count of conspiracy to commit identity theft.

FORBES: Adult Basketball League Referees Plead Guilty To Income Tax Fouls

The Securities and Exchange Commission didn't file a fraud case because Goldman failed to disclose Mr. Paulson's identity to potential counterparties.

WSJ: COMMON SENSE: Buffett May Know More About Derivatives Than Securities Law

In court papers, the seven companies that sought permission to file the insider-pay information under seal cited a range of concerns, from identity theft to the poaching of employees.

WSJ: Transparency Is the Rule in Chapter 11��Except for CEOs