Youngest ID Theft Victim?

This AP story describes the identity theft of a 22-month old infant--and she wasn't just victimized once, but twice:

At 22 months old, [the toddler] is a little young to have her own phone. But her mother discovered her daughter's name listed in a phone book and soon realized an acquaintance had used the girl's Social Security number to set up the phone service.

It wasn't the first time the girl has been victimized by identity theft, her mother said.

Someone else using her name and Social Security number listed her on his tax return, claiming her as a dependent to get a larger tax refund, she said.