The victims are not always aware that there will be Shady stuff/fraud done on their name.
In one situation, I told someone the past me advice if he should go along, I advised him not to and that they do all types shady stuff, including refundables and inflate income, the guy told me that the company assured him that they don't do those type of stuff and everything they do is legitimate.
Sometime later, I helped the guy log into the account and found refundables and inflated income as expected.
Another guy I know was a F/R'd and of course no one was willing to help him, they no longer knew him.