detection, prevention, and enforcement activities undertaken by the Internal Revenue Service with respect to such fraud, including— (A) efforts to combat stolen identity refund fraud, including an update on the victims’ assistance unit (or any equivalent unit), (B) an update on Internal Revenue Service efforts and results associated with limiting multiple refunds to the same financial account and physical address, with appropriate exceptions, and (C) Internal Revenue Service efforts associated with other avenues for addressing stolen identity refund fraud, (2) information regarding the average and maximum amounts of time that elapsed before resolution of a victim's case, (3) an analysis of ways to accelerate information matching in order to prevent stolen identity refund fraud, (4) an update on the implementation of the relevant provisions of this Act and the amendments made by this Act, and (5) identification of any further legislation to protect taxpayer resources and information, including preventing tax refund fraud related to the Internal Revenue Service’s e-Services tools and electronic filing identification numbers. (c) Additional information for the first report The first report required under this section shall include— (1) an assessment of the progress made by the Internal Revenue Service on identity theft outreach and education to individuals, businesses, State agencies, and other external organizations, and (2) the results of a study on the costs and benefits relating to enhancement of the taxpayer authentication approach employed by the Internal Revenue Service in the electronic tax return filing process. 122. Report on status of the Identity Theft Tax Refund Fraud Information Sharing and Analysis Center Not later than 90 days after the date of the enactment of this Act, the Secretary shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on— (1) whether the Identity Theft Tax Refund Fraud Information Sharing and Analysis Center