Colorado resident Nancy Law is a victim of identity theft because an illegal alien stole her Social Security number. She is shown with the paperwork necessary to clear up the fraud and get straight with the Internal Revenue Service and other agencies. Nancy began receiving notices from the IRS requesting payment of taxes for those jobs she was doing, like the gig in the Denver tortilla factory. In truth, Nancy Law works as a fifth-grade teacher and has never worked making tortillas, and the notice that she owed taxes was a frightening introduction to the underground world of fraudulent documents among illegal aliens. Immigration reform legislation in 1986 required that employers determine that a job applicant be a citizen. As a result, document fraud has skyrocketed, even though fraudulent use of a fake Social Security number is a felony and can bring a prison term of five years.