
Friend is going through this now
His daughter is trying to go to college. College being expensive, she applied for financial aid. This requires that you submit a copy of your tax return. Which he cannot do, because the IRS has locked down his account, since false returns have been filed for the last two years. And IRS won't do anything to make his life easier (come on, it's the IRS...). Needless to say, he's a bit upset.
IRS won't allow him to file his taxes until they finish investigating the false return. And as to any refund he might be due? Well, that was paid to the filer of the false return, so he has to wait for that as well.
No, they don't do anything to make your life easier if you're hit by this. And apparently, these scammers are numerous and getting more efficient every year.