Yeah, there are systems. The problem is they are only as good as how we establish identity. And so long as identity theft is a widespread problem it's not going to work. Back in the 80s my mother was the victim of what I presume was this. The IRS was determined that she should either pay the taxes "owed" or get "her employer" to amend the W-2. What employer? She hadn't worked for *anybody* and couldn't find the supposed employer.

In hindsight I suspect the answer was to file that form to amend the W-2, but this was before the internet so it would have been much harder to get answers.