Why - For those who indulge in fraudulent tax return
Though a majority of people start thinking about filing their tax returns between March and April or later but for the Dark Web hooligans, the earlier a fraudulent tax return is filed the better would be the outcome.
In order to file a fake tax return, the trickster need to obtain the exact same information that is required to be entered when filing for the real tax return and what they need is easily available on the dark web all they need is to pay in bitcoin
https://www.hackread.com/cybercriminals-selling-social-security-numbers-infants-dark-web/
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