...
In order to correct the error, reference the DataValue (this indicates what person or number the rejection is related to). For more information, regarding how to view the details and data values related to rejections and refusals reference Viewing Reject and Refusals.
Possible Causes:
The taxpayer's information is entered incorrectly and the IRS system thinks it is a different person (double-check the SSN, name, and birthday).
The taxpayer has filed elsewhere.
The taxpayer received a quote somewhere else, and they filed the return without their consent.
The taxpayer has been a victim of identity theft.
The return has been Queued and Transmitted more than once.
...