IIB 
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 act-
ing on behalf of the Internal Revenue Service, and for 
other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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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 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 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 agen-
cies of the Federal Government in each judicial dis-
trict; 
(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 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. 
(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 car-
rying out lawful duties as an officer or employee of 
the Internal Revenue Service; 
(2) overall trends in the commission of such of-
fenses; 
(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. 
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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. 
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