IIB 

112TH CONGRESS 

2D SESSION H. R. 4362 

IN THE SENATE OF THE UNITED STATES 

AUGUST 2, 2012 

Received; read twice and referred to the Committee on the Judiciary 

AN ACT 

To provide effective criminal prosecutions for certain identity 

thefts, and for other purposes. 

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


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Stopping Tax Offend3 ers and Prosecuting Identity Theft Act of 2012’’ or the 

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

5 SEC. 2. USE OF DEPARTMENT OF JUSTICE RESOURCES 

6 WITH REGARD TO TAX RETURN IDENTITY 

7 THEFT. 

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

9 make use of all existing resources of the Department of 

10 Justice, including any appropriate task forces, to bring 

11 more perpetrators of tax return identity theft to justice. 

12 (b) CONSIDERATIONS TO BE TAKEN INTO AC13 COUNT.—In carrying out this section, the Attorney Gen14 eral should take into account the following: 

15 (1) The need to concentrate efforts in those 

16 areas of the country where the crime is most fre17 quently reported. 

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

19 authorities for the most efficient use of their laws 

20 and resources to prosecute and prevent the crime. 

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

22 as veterans, seniors, and minors (especially foster 

23 children) from becoming victims or otherwise used in 

24 the offense. 


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1 SEC. 3. VICTIMS OF IDENTITY THEFT MAY INCLUDE ORGA2 NIZATIONS. 

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

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

5 ‘‘specific person’’. 

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

7 IDENTITY THEFT. 

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

9 amended— 

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

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

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

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

14 ‘‘(12) section 7206 or 7207 of the Internal Rev15 enue Code of 1986.’’. 

16 SEC. 5. REPORTING REQUIREMENT. 

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

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

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

20 Code, the Attorney General shall include in such report 

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

22 as to progress in implementing this Act and the amend23 ments made by this Act. 

24 (b) CONTENTS.—The information referred to in sub25 section (a) is as follows: 


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1 (1) Information readily available to the Depart2 ment of Justice about trends in the incidence of tax 

3 return identity theft. 

4 (2) The effectiveness of statutory tools, includ5 ing those provided by this Act, in aiding the Depart6 ment of Justice in the prosecution of tax return 

7 identity theft. 

8 (3) Recommendations on additional statutory 

9 tools that would aid in removing barriers to effective 

10 prosecution of tax return identity theft. 

11 (4) The status on implementing the rec12 ommendations of the Department’s March 2010 

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

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

Passed the House of Representatives August 1, 

2012. 

Attest: KAREN L. HAAS, 

Clerk. 


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