II 

Calendar No. 555 

113TH CONGRESS 

2D SESSION H. R. 744 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 9, 2014 

Received; read twice and placed on the calendar 

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, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Stopping Tax Offend5 ers and Prosecuting Identity Theft Act of 2014’’ or the 

6 ‘‘STOP Identity Theft Act of 2014’’. 

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 


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1 Justice, including any appropriate task forces, to bring 

2 more perpetrators of tax return identity theft to justice. 

3 (b) CONSIDERATIONS TO BE TAKEN INTO AC4 COUNT.—In carrying out this section, the Attorney Gen5 eral should take into account the following: 

6 (1) The need to concentrate efforts in those 

7 areas of the country where the crime is most fre8 quently reported. 

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

10 authorities for the most efficient use of their laws 

11 and resources to prosecute and prevent the crime. 

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

13 as veterans, seniors, and minors (especially foster 

14 children) from becoming victims or otherwise used in 

15 the offense. 

16 SEC. 3. VICTIMS OF IDENTITY THEFT MAY INCLUDE ORGA17 NIZATIONS. 

18 Chapter 47 of title 18, United States Code, is amend19 ed— 

20 (1) in section 1028— 

21 (A) in subsection (a)(7), by inserting ‘‘(in22 cluding an organization)’’ after ‘‘another per23 son’’; and 


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1 (B) in subsection (d)(7), in the matter pre2 ceding subparagraph (A), by inserting ‘‘or other 

3 person’’ after ‘‘specific individual’’; and 

4 (2) in section 1028A(a)(1), by inserting ‘‘(in5 cluding an organization)’’ after ‘‘another person’’. 

6 SEC. 4. IDENTITY THEFT FOR PURPOSES OF TAX FRAUD. 

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

8 is amended— 

9 (1) in subparagraph (B), by striking ‘‘or’’ at 

10 the end; 

11 (2) in subparagraph (C), by inserting ‘‘or’’ after 

12 the semicolon; and 

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

14 ‘‘(D) during and in relation to a felony 

15 under section 7206 or 7207 of the Internal 

16 Revenue Code of 1986;’’. 

17 SEC. 5. REPORTING REQUIREMENT. 

18 Not later than 180 days after the date of the enact19 ment of this Act, the Attorney General shall submit to 

20 the Committees on the Judiciary of the House of Rep21 resentatives and the Senate a report that contains the fol22 lowing information: 

23 (1) Information readily available to the Depart24 ment of Justice about trends in the incidence of tax 

25 return identity theft. 


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1 (2) Recommendations on additional statutory 

2 tools that would aid in the effective prosecution of 

3 tax return identity theft. 

4 (3) The status on implementing the rec5 ommendations of the Department’s March 2010 

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

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

Passed the House of Representatives September 8, 

2014. 

Attest: KAREN L. HAAS, 

Clerk. 


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Calendar No. 555 

113TH CONGRESS 

2D SESSION H. R. 744 

AN ACT 

To provide effective criminal prosecutions for 

certain identity thefts, and for other purposes. 

SEPTEMBER 9, 2014 

Received; read twice and placed on the calendar 


tkelley on DSK3SPTVN1PROD with BILLS