; (B) the maximum length of time, on average, a taxpayer who is a victim of stolen identity refund fraud and is entitled to a tax refund which has been stolen should have to wait to receive such refund; and (C) the maximum number of offices and employees within the Internal Revenue Service with whom a taxpayer who is a victim of stolen identity refund fraud should be required to interact in order to resolve a case; (2) standards for opening, assigning, reassigning, or closing a case involving stolen identity refund fraud; and (3) procedures for implementing and accomplishing the standards described in paragraphs (1) and (2), and measures for evaluating such procedures and determining whether such standards have been successfully implemented. 2002. Increased penalty for improper disclosure or use of information by preparers of returns (a) In general Section 6713 is amended— (1) by redesignating subsections (b) and (c) as subsections (c) and (d), respectively