Police in a Chicago suburb say the United States Internal Revenue Service has told a seven-year-old boy he owes back taxes on $US60,000 ($A65,366) because someone else has been using the youngster's identity to collect wages and unemployment benefits.
Officers in suburban Carpentersville said yesterday the schoolboy's identity has been in use by someone else since 2001.
Detectives have filed a felony identity theft charge against 29-year-old Cirilo Centeno of Streamwood, Illinois.
They accuse Centeno of using the boy's personal information to collect more than $US60,000 ($A65,366) in pay and services while working three jobs.
They say he also used the boy's ID to buy a truck, pay bills and even collect unemployment benefits.