Received several 1099-MISC for income paid by insurance plans for professional services. Payments I did not get, services I did not perform. I retired from practice 01/01/2008. My former associate got the payments for her services to patients for continued care , but were issued with my tax ID #. How can I resolve this with IRS?

You need to FIRST contact the insurer and inform them of the mistake. They need to issue corrected Forms 1099-MISC showing ZERO income to you, then re-issue Forms 1099 to your former associate.

If the insurance companies refuse to cooperate, then you get the IRS involved.