[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2905 Referred in Senate (RFS)]

<DOC>
115th CONGRESS
  2d Session
                                H. R. 2905


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 19, 2018

  Received; read twice and referred to the Committee on the Judiciary

_______________________________________________________________________

                                 AN ACT


 
 To require the Attorney General and the Secretary of the Treasury to 
 report to Congress on efforts to combat identity theft, including by 
   persons purporting to be acting on behalf of the Internal Revenue 
                    Service, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Justice for Victims of IRS Scams and 
Identity Theft Act of 2018''.

SEC. 2. REPORTING REQUIREMENTS.

    (a) Attorney General Report.--Not later than 120 days after the 
date of enactment of this Act, the Attorney General shall submit to 
Congress a report on the status of prosecutions for violations of 
section 1028(a) or 1028A(a) of title 18, United States Code, 
including--
            (1) the number of defendants referred to the Attorney 
        General for prosecution during the 5-year period immediately 
        preceding the date of the report by any agency of the Federal 
        Government, disaggregated by the number of defendants referred 
        by each agency;
            (2) a map of the United States indicating how many cases 
        were referred for prosecution by agencies of the Federal 
        Government in each judicial district;
            (3) the rate, by year and judicial district, of convictions 
        for cases described in paragraph (1) that were prosecuted; and
            (4) the Attorney General's recommendations regarding--
                    (A) identification of trends in the commission of 
                such offenses;
                    (B) how to improve collaboration with other Federal 
                agencies;
                    (C) how to improve law enforcement deterrence and 
                prevention of such offenses; and
                    (D) whether such offenses are being committed by 
                individuals or criminal organizations.
    (b) Secretary of the Treasury Report.--Not later than 120 days 
after the date of enactment of this Act, the Secretary of the Treasury 
shall submit a report to Congress detailing--
            (1) current efforts by the Secretary to assist with the 
        prosecution of violations of section 1028(a) or 1028A(a) of 
        title 18, United States Code, wherein the defendant 
        misrepresented himself or herself to be engaged in lawful 
        activities on behalf of, or carrying out lawful duties as an 
        officer or employee of the Internal Revenue Service;
            (2) overall trends in the commission of such offenses;
            (3) the Secretary's recommendations regarding what 
        resources are needed to facilitate improved review and 
        prosecution of such cases; and
            (4) information on what assistance the Internal Revenue 
        Service may offer victims of such offenses.

SEC. 3. PUBLICATION OF REPORT.

    Not later than 120 days after the date of enactment of this Act, 
the Attorney General shall make the report submitted under section 3(b) 
publically available on an Internet webpage of the Attorney General.

            Passed the House of Representatives April 18, 2018.

            Attest:

                                                 KAREN L. HAAS,

                                                                 Clerk.