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