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You should contact law enforcement. The sheriff's department that's being spoofed may be interested (it's gotten better lately, but local cops sometimes don't comprehend scams like this and just aren't interested). I had a friend who was being cyberstalked (by one of her students it turned out) and she contacted a local FBI field office and they got involved. She was shocked at how efficient they were. So there's also that option.
I would also report it to the FTC and give them as much information as you can. You can also go to econsumer.gov and file an official complaint. They might not be able to prosecute these guys but there's probably something they can do to prevent it from happening in the future
Due on your online due diligence as well. Monitor credit reports, while inconvenient, lock her credit as well, reset all online passwords, make sure multifactor authentication is enabled on all financial accounts minimum, if your mother has Social Security account online, change that password as well, if not set that account up before someone else does. You do not need to be withdrawing from SSN to create your account.