Justice for Victims of IRS Scams and Identity Theft Act of 2018

Bill: 115-hr-2905
Sponsor: full_name: Rep. Young, David [R-IA-3]
Introduced: 2017-06-15
Policy area: Crime and Law Enforcement
Subjects: Computer security and identity theft

Congressional oversight

Crime prevention

Crime victims

Criminal investigation, prosecution, interrogation

Department of the Treasury

Fraud offenses and financial crimes

Internal Revenue Service (IRS)

Tax administration and collection, taxpayers
Latest action: action_date: 2018-04-19
text: Received in the Senate and Read twice and referred to the Committee on the Judiciary.

Summaries:
action_date: 2017-06-15
action_desc: Introduced in House
text: <p><b>Justice for Victims of IRS Scams and Identity Theft Act of </b><b>2017</b></p> <p>This bill directs the Department of Justice (DOJ) to establish procedures to expedite the review of, and seek an indictment in, any case involving identity theft or aggravated identity theft by an individual who impersonates an employee or officer of the Internal Revenue Service.</p> <p>DOJ must submit to Congress and publish a report that contains certain information on the status of prosecutions for such offenses.</p>

tv_txt: I 115th CONGRESS 1st Session H. R. 2905 IN THE HOUSE OF REPRESENTATIVES June 15, 2017 Mr. Young of Iowa (for himself and Ms. Sinema ) introduced the following bill; which was referred to the Committee on the Judiciary , and in addition to the Committee on Ways and Means , for a period to be subsequently 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.

1. Short title This Act may be cited as the Justice for Victims of IRS Scams and Identity Theft Act of 2017 . 2. Procedures for expedited review of IRS impersonation 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 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. 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 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. (b) 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 cases referred to the Attorney 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 agencies of the Federal Government in each judicial district; (3) the rate, by year and judicial district, of conviction for cases so referred; 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. 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.

tv_txt: I 115th CONGRESS 2d Session H. R. 2905 IN THE HOUSE OF REPRESENTATIVES 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.

1. Short title This Act may be cited as the Justice for Victims of IRS Scams and Identity Theft Act of 2018 . 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. 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. Karen L. Haas, Clerk.

tv_txt: 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 acting on behalf of the Internal Revenue Service, and for other purposes.

1. Short title This Act may be cited as the Justice for Victims of IRS Scams and Identity Theft Act of 2018 . 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. 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. Karen L. Haas, Clerk