; (2) information on both the average and maximum amounts of time that elapsed before the cases of victims of such fraud were resolved; and (3) discussing Internal Revenue Service efforts associated with other avenues for addressing identity theft refund fraud. (b) Additional requirements In addition, each report shall provide an update on the implementation of this Act and identify the need for any further legislation to protect taxpayer identities. (c) Progress on outreach and education In the first biannual report on identity theft refund fraud under subsection (a), the Secretary (or the Secretary’s delegate) shall include— (1) an assessment of the agency’s progress on identity theft outreach and education to the private sector, State agencies, and external organizations