I 
114TH CONGRESS 
2D SESSION 
H. R. 5345 
To require the Attorney General to establish procedures for expedited review 
of the case of any person who unlawfully solicits personal information 
for purposes of committing identity theft, while purporting to be acting 
on behalf of the IRS, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 26, 2016 
Mr. YOUNG of Iowa (for himself and Ms. SINEMA) introduced the following 
bill; which was referred to the Committee on the Judiciary, and in addi-
tion to the Committee on Ways and Means, for a period to be subse-
quently determined by the Speaker, in each case for consideration of such 
provisions as fall within the jurisdiction of the committee concerned 
A BILL 
To require the Attorney General to establish procedures for 
expedited review of the case of any person who unlawfully 
solicits personal information for purposes of committing 
identity theft, while purporting to be acting on behalf 
of the IRS, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives 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 2016’’. 
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SEC. 2. PROCEDURES FOR EXPEDITED REVIEW OF IRS IM-
PERSONATION FRAUD. 
(a) ESTABLISHMENT OF PROCEDURES.—By not later 
than 30 days after the date of enactment of this Act, the 
Attorney General shall establish procedures for expediting 
review of, and, where appropriate, seeking an indictment 
in, any case involving an offense described in subsection 
(b). 
(b) OFFENSE DESCRIBED.—An offense described in 
this subsection is any violation of section 1028(a) or 
1028A(a) of title 18, United States Code, wherein the de-
fendant misrepresented himself or herself to be engaged 
in lawful activities on behalf of, or carrying out lawful du-
ties as an officer or employee of the Internal Revenue 
Service. 
SEC. 3. REPORTING REQUIREMENTS. 
(a) 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 offenses described in section 
2(b); 
(2) overall trends in the commission of such of-
fenses; 
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(3) the Secretary’s recommendations regarding 
what resources are needed to facilitate improved re-
view and prosecution of such cases; and 
(4) information on what assistance the Internal 
Revenue Service may offer victims of such offenses. 
(b) ATTORNEY GENERAL REPORT.—Not later than 
120 days after the date of enactment of this Act, the At-
torney 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 cases referred to the Attor-
ney General during the 5-year period immediately 
preceding the date of the report by any agency of 
the Federal Government, disaggregated by the type 
and number of complaints referred by each agency; 
(2) a map of the United States indicating how 
many cases were referred for prosecution by agen-
cies of the Federal Government in each judicial dis-
trict; 
(3) the rate, by year and judicial district, of 
conviction for cases so referred; and 
(4) the Attorney General’s recommendations re-
garding— 
(A) identification of trends in the commis-
sion of such offenses; 
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(B) how to improve collaboration with 
other Federal agencies; 
(C) how to improve law enforcement deter-
rence and prevention of such offenses; and 
(D) whether such offenses are being com-
mitted by individuals or criminal organizations. 
SEC. 4. 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. 
Æ 
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