of this Act, the Secretary, in consultation with the National Taxpayer Advocate, shall develop and implement publicly available guidelines for management of cases involving stolen identity refund fraud in a manner that reduces the administrative burden on taxpayers who are victims of such fraud. (b) Standards and procedures To be considered The guidelines described in subsection (a) may include— (1) standards for— (A) the average length of time in which a case involving stolen identity refund fraud should be resolved