Refund Delays & Identity Theft Crisis

500k+ identity theft victims waiting ~20 months; 14M suspended returns; CP53E freezes affecting 500k+ taxpayers. TAS Act passed out of committee. Letter 5071C verification playbook available. 'Perfect storm' from OBBBA changes adding manual reviews. 1M refunds delayed ~5.5 weeks. CP53E deep-dive confirms practical steps for online response within 30 days.