; and (B) notify the taxpayer when appropriate. 2008. Notification of suspected identity theft (a) In general Chapter 77 is amended by adding at the end the following new section: 7529. Notification of suspected identity theft (a) In general If the Secretary determines that there has been or may have been an unauthorized use of the identity of any individual, the Secretary shall, without jeopardizing an investigation relating to tax administration— (1) as soon as practicable, notify the individual of such determination and provide— (A) instructions on how to file a report with law enforcement regarding the unauthorized use of the identity of the individual, (B) the identification of any forms necessary for the individual to complete and submit to law enforcement to permit access to personal information of the individual during the investigation, (C) information regarding actions the individual may take in order to protect the individual from harm relating to such unauthorized use, and (D) an offer of identity protection measures to be provided to the individual by the Internal Revenue Service, such as the use of an identity protection personal identification number, and (2) at the time the information described in paragraph (1) is provided (or, if not available at such time, as soon as practicable thereafter), issue additional notifications to such individual (or such individual's designee) regarding— (A) whether an investigation has been initiated in regards to such unauthorized use, (B) whether the investigation substantiated an unauthorized use of the identity of the individual, and (C) whether— (i) any action has been taken against a person relating to such unauthorized use, or (ii) any referral has been made for criminal prosecution of such person and, to the extent such information is available, whether such person has been criminally charged by indictment or information. (b) Employment-Related identity theft (1) In general For purposes of this section, the unauthorized use of the identity of an individual