abstract:In zoological nomenclature, the valid name of a taxon is the zoological name that is to be used for that taxon following the rules in the International Code of Zoological Nomenclature (ICZN). In other words: a valid name is the correct zoological name of a taxon.
So an ID thief in possession of a validname and Social Security number can create phony W-2s and apply for a refund of make-believe withholding, or for a refundable credit, such as the earned income tax credit, worth thousands of dollars.