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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).
For some reason the Social Security Administration has flagged the taxpayer as deceased.
The taxpayer is deceased and now someone is trying to file their previous year return.
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