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Union Calendar No. 427 

113TH CONGRESS 

2D SESSION H. R. 744 

[Report No. 113–576] 

To provide effective criminal prosecutions for certain identity thefts, and 

for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 15, 2013 

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

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

SEPTEMBER 8, 2014 

Additional sponsors: Mr. MURPHY of Florida, Mr. CARSON of Indiana, Ms. 

ROS-LEHTINEN, Mr. HASTINGS of Florida, Ms. FRANKEL of Florida, Ms. 

WILSON of Florida, and Mr. GARCIA

SEPTEMBER 8, 2014 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on February 15, 2013] 


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•HR 744 RH

A BILL 

To provide effective criminal prosecutions for certain identity 

thefts, and for other purposes. 


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•HR 744 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 Offenders 

5 and Prosecuting Identity Theft Act of 2014’’ or the ‘‘STOP 

6 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 make 

11 use of all existing resources of the Department of Justice, 

12 including any appropriate task forces, to bring more per13 petrators of tax return identity theft to justice. 

14 (b) CONSIDERATIONS TO BE TAKEN INTO ACCOUNT.— 

15 In carrying out this section, the Attorney General should 

16 take into account the following: 

17 (1) The need to concentrate efforts in those areas 

18 of the country where the crime is most frequently re19 ported. 

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

21 authorities for the most efficient use of their laws and 

22 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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1 children) from becoming victims or otherwise used in 

2 the offense. 

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

5 Chapter 47 of title 18, United States Code, is amend6 ed— 

7 (1) in section 1028— 

8 (A) in subsection (a)(7), by inserting ‘‘(in9 cluding an organization)’’ after ‘‘another per10 son’’; and 

11 (B) in subsection (d)(7), in the matter pre12 ceding subparagraph (A), by inserting ‘‘or other 

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

14 (2) in section 1028A(a)(1), by inserting ‘‘(in15 cluding an organization)’’ after ‘‘another person’’. 

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

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

18 amended— 

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

20 end; 

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

22 the semicolon; and 

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


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

2 under section 7206 or 7207 of the Internal Rev3 enue Code of 1986;’’. 

4 SEC. 5. REPORTING REQUIREMENT. 

5 Not later than 180 days after the date of the enactment 

6 of this Act, the Attorney General shall submit to the Com7 mittees on the Judiciary of the House of Representatives 

8 and the Senate a report that contains the following infor9 mation: 

10 (1) Information readily available to the Depart11 ment of Justice about trends in the incidence of tax 

12 return identity theft. 

13 (2) Recommendations on additional statutory 

14 tools that would aid in the effective prosecution of tax 

15 return identity theft. 

16 (3) The status on implementing the recommenda17 tions of the Department’s March 2010 Audit Report 

18 10-21 entitled ‘‘The Department of Justice’s Efforts to 

19 Combat Identity Theft’’. 


sroberts on DSK4SPTVN1PROD with BILLS
Union Calendar No. 427 

113TH CONGRESS 

2D SESSION H. R. 744 

[Report No. 113–576] 

A BILL 

To provide effective criminal prosecutions for 

certain identity thefts, and for other purposes. 

SEPTEMBER 8, 2014 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


sroberts on DSK4SPTVN1PROD with BILLS