I have a case where unauthorized account withdrawals have been taken from a transaction account via the Internet. The transactions were through ACH drawn by PayPal. As result of investigation we have discoverd the person who initiated the transaction. They of course used our customer's ID and account information to open the PayPal account. I am looking for the reference to the Internet Crime. What govt. agency must I report this to. I know the SAR is of course required.

I would start with the Internet Fraud Complaint Center. And if identity theft is part of the equation (which it appears to be) have your customer notify the Federal Trade Comission.