If you receive a notice from the IRS that does not belong to you, you should refer to the contact information provided on the notice to call and speak with an IRS representative. This is the recommended action to ensure that the issue is addressed appropriately and to prevent any potential complications or misunderstandings regarding your tax account.
Sources:
IRM Part 25. Special Topics. Chapter 23. Identity Protection and Victim Assistance. Section 3. IMF Non-Tax-Related IDT and Specialized Programs
Publication 1518 (11/2012)
Publication 535 (2022)
IRM Part 21. Customer Account Services. Chapter 3. Taxpayer Contacts. Section 11. Information Returns Reporting Procedures
Publication 1582
IRM Part 25. Special Topics. Chapter 23. Identity Protection and Victim Assistance. Section 2. Identity Protection and Victim Assistance - General Case Processing
