IB 

Union Calendar No. 460 

112TH CONGRESS 

2D SESSION H. R. 4362 

[Report No. 112–639] 

To provide effective criminal prosecutions for certain identity thefts, and 

for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 16, 2012 

Ms. WASSERMAN SCHULTZ (for herself and Mr. SMITH of Texas) introduced 

the following bill; which was referred to the Committee on the Judiciary 

JULY 31, 2012 

Additional sponsors: Ms. LINDA T. SA ́NCHEZ of California, Mr. DEUTCH, Mr. 

RIVERA, Mr. GALLEGLY, Mr. CARNEY, Ms. NORTON, Mr. COHEN, Mrs. 

LOWEY, Mr. COFFMAN of Colorado, Ms. VELA ́ZQUEZ, Mr. PIERLUISI, and 

Mr. QUIGLEY

JULY 31, 2012 

Committed to the Committee of the Whole House on the State of the Union 

and ordered to be printed 


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2 

•HR 4362 RH

A BILL 

To provide effective criminal prosecutions for certain identity 

thefts, and for other purposes. 


smartinez on DSK6TPTVN1PROD with BILLS
3 

•HR 4362 RH

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Stopping Tax Offend5 ers and Prosecuting Identity Theft Act of 2012’’ or the 

6 ‘‘STOP Identity Theft Act of 2012’’. 

7 SEC. 2. USE OF DEPARTMENT OF JUSTICE RESOURCES 

8 WITH REGARD TO TAX RETURN IDENTITY 

9 THEFT. 

10 (a) IN GENERAL.—The Attorney General should 

11 make use of all existing resources of the Department of 

12 Justice, including any appropriate task forces, to bring 

13 more perpetrators of tax return identity theft to justice. 

14 (b) CONSIDERATIONS TO BE TAKEN INTO AC15 COUNT.—In carrying out this section, the Attorney Gen16 eral should take into account the following: 

17 (1) The need to concentrate efforts in those 

18 areas of the country where the crime is most fre19 quently reported. 

20 (2) The need to coordinate with State and local 

21 authorities for the most efficient use of their laws 

22 and resources to prosecute and prevent the crime. 

23 (3) The need to protect vulnerable groups, such 

24 as veterans, seniors, and minors (especially foster 


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•HR 4362 RH

1 children) from becoming victims or otherwise used in 

2 the offense. 

3 SEC. 3. VICTIMS OF IDENTITY THEFT MAY INCLUDE ORGA4 NIZATIONS. 

5 Section 1028(d)(7) of title 18, United States Code, 

6 is amended by striking ‘‘specific individual’’ and inserting 

7 ‘‘specific person’’. 

8 SEC. 4. TAX FRAUD AS A PREDICATE FOR AGGRAVATED 

9 IDENTITY THEFT. 

10 Section 1028A(c) of title 18, United States Code, is 

11 amended— 

12 (1) in paragraph (10), by striking ‘‘or’’; 

13 (2) in paragraph (11), by striking the period at 

14 the end and inserting ‘‘; or’’; and 

15 (3) by adding at the end the following: 

16 ‘‘(12) section 7206 or 7207 of the Internal Rev17 enue Code of 1986.’’. 

18 SEC. 5. REPORTING REQUIREMENT. 

19 (a) GENERALLY.—Beginning with the first report 

20 made more than 9 months after the date of the enactment 

21 of this Act under section 1116 of title 31, United States 

22 Code, the Attorney General shall include in such report 

23 the information described in subsection (b) of this section 

24 as to progress in implementing this Act and the amend25 ments made by this Act. 


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1 (b) CONTENTS.—The information referred to in sub2 section (a) is as follows: 

3 (1) Information readily available to the Depart4 ment of Justice about trends in the incidence of tax 

5 return identity theft. 

6 (2) The effectiveness of statutory tools, includ7 ing those provided by this Act, in aiding the Depart8 ment of Justice in the prosecution of tax return 

9 identity theft. 

10 (3) Recommendations on additional statutory 

11 tools that would aid in removing barriers to effective 

12 prosecution of tax return identity theft. 

13 (4) The status on implementing the rec14 ommendations of the Department’s March 2010 

15 Audit Report 10–21 entitled ‘‘The Department of 

16 Justice’s Efforts to Combat Identity Theft’’. 


smartinez on DSK6TPTVN1PROD with BILLS
Union Calendar No. 460 

112TH CONGRESS 

2D SESSION H. R. 4362 

[Report No. 112–639] 

A BILL 

To provide effective criminal prosecutions for 

certain identity thefts, and for other purposes. 

JULY 31, 2012 

Committed to the Committee of the Whole House on the 

State of the Union and ordered to be printed 


smartinez on DSK6TPTVN1PROD with BILLS