Why don't the irs give out the tax payer name if they know they commit tax fraud?

Last year i received a letter from the IRS stating another tax payer claimed the same two dependents i claimed.Of course i called the IRS,and they said i was entitled to claim them. So im guessing the other individual amended their return.Because i did not have to send in proof. This year i tried to do my taxes and it was rejected because someone claimed my 2 dependents again! I now have to do a paper return which will take about 6 to 8 weeks. For the past 7 years i always claimed my same 2 dependents because they lived with me and no one else,and their my children. The IRS would not tell me who did it.So i have no idea who it can be.Their father doesn't have their social security numbers, plus he had no job for years.His family wouldn't have access to their info because we barley came around.It couldn't be anyone from my family because they have their own dependents to claim.No close friends because i keep my children information in a safe place.Im very good at that.No previous tax returns laying around or anything like that.I called FTC and they said this is identity theft,so i filed a report.Contacted all the 3 Credit Bureau,but they cant help because my children are under 18.I tried to go to the police to file a police report for identity theft but rejected because i do not have that person name.Called IRS to see if i can get that person name but of course they wouldn't.Called social security,and no luck there also.Since IRS makes this person pay this money back with penalties and interest why does this certain individual is allowed to commit tax fraud year after year?! And what other options do i have to make sure this person gets what they deserve?Again these dependents are my children that are only supported by me myself and I,I bath cook,provide,and parent them for everyday in the last 7 years.Why is it that the IRS cant tell me their name so i can report them.after all IRS should know that this FOOLISH individual is committing tax fraud if this happens year after year. And IRS entitles me to these credits.Not only do i have to worry about tax problems year after year,I now have to worry about identity theft.