I agree with everything your saying here. I'm just trying to find a starting point on where to report the improperly filed returns. Taxpayer claims the returns were filed by a friends mother who had a side business of doing tax returns. There is no PTIN on the transcript. Taxpayer is admitting there was no child so no - he was not living with someone. Red flags doesn't begin to describe the returns. They are clearly fraudulent. Looking for a starting point.