Screen Shot of TC 971 AC 506 - IRS Determination of Identity TheftThe figure illustrates how to mark a taxpayer's account when the IRS identifies the taxpayer as a victim of identity theft. In the TC> field enter 971;In the SECONDARY-DT field enter the tax year affected by the identity theft incident in the format MMDDYYYY;In the MISC field enter your specific BOD/Function, Program Name, and Tax Administration Source; see the BOD/Function tables below; andIn the remarks field enter remarks.