The U.S. Federal Trade Commission (FTC) groups identity-theft complaints into several categories. When an attacker files a fraudulent income-tax return, unemployment claim, or other benefit request in someone else's name, the FTC classifies it as Government Documents or Benefits Fraud (often called tax-related or government-benefits identity theft). The goal is to obtain money, services, or official documents issued by a government agency. By contrast, New Account Fraud involves opening new credit or bank accounts; Medical Identity Theft refers to obtaining health services or coverage; and Employment-related Identity Theft involves using another person's identity to gain a job or pass a background check. Because the scenario centers on false tax-refund filings, Government Documents or Benefits Fraud is the correct designation, while the other options describe different identity-theft purposes.
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