113TH CONGRESS 

2D SESSION H. R. 744 

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, 
2 

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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 2014’’ or the 

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

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 Chapter 47 of title 18, United States Code, is amend4 ed— 

5 (1) in section 1028— 

6 (A) in subsection (a)(7), by inserting ‘‘(in7 cluding an organization)’’ after ‘‘another per8 son’’; and 

9 (B) in subsection (d)(7), in the matter pre10 ceding subparagraph (A), by inserting ‘‘or other 

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

12 (2) in section 1028A(a)(1), by inserting ‘‘(in13 cluding an organization)’’ after ‘‘another person’’. 

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

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

16 is amended— 

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

18 the end; 

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

20 the semicolon; and 

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

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

23 under section 7206 or 7207 of the Internal 

24 Revenue Code of 1986;’’. 
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1 SEC. 5. REPORTING REQUIREMENT. 

2 Not later than 180 days after the date of the enact3 ment of this Act, the Attorney General shall submit to 

4 the Committees on the Judiciary of the House of Rep5 resentatives and the Senate a report that contains the fol6 lowing information: 

7 (1) Information readily available to the Depart8 ment of Justice about trends in the incidence of tax 

9 return identity theft. 

10 (2) Recommendations on additional statutory 

11 tools that would aid in the effective prosecution of 

12 tax return identity theft. 

13 (3) 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’’. 

Passed the House of Representatives September 8, 

2014. 

Attest: 

Clerk. 

113TH CONGRESS 

2D SESSION H. R. 744 

AN ACT 

To provide effective criminal prosecutions for 

certain identity thefts, and for other purposes.