James King, a former physician living in Billings, did what he was supposed to this tax season. His only regret is that he didn't do it earlier. By the time he filed his taxes, his identity had already been stolen. Using King's name, Social Security number and listing him as a spouse, somebody beat him to filing his own taxes — and as a consequence, his return was rejected, he said. King, who retired from Billings Clinic three years ago, doesn't appear to be alone. A growing number of physicians and other professionals in the state, as well as across the country, have reported being victimized by what appears to be the same scam.