The Internal Revenue Service said Thursday it has initiated more than 200 new investigations this filing season into identity theft and tax refund fraud schemes,accountingtoday.com reported. The IRS Criminal Investigation unit has started 295 new identity theft investigations since January, pushing the number of active cases to more than 1,800. A new and key component for the IRS this year is to investigate the misuse of Electronic Filing Identification Numbers, or EFINs.  An EFIN is assigned to tax preparers that have completed the IRS e-file application to become an authorized IRS e-file provider.