II 

112TH CONGRESS 

2D SESSION S. 3688 

To provide effective criminal prosecutions for certain identity thefts, and 

for other purposes. 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 17, 2012 

Ms. KLOBUCHAR (for herself and Mr. SESSIONS) introduced the following bill; 

which was read twice and referred to the Committee on the Judiciary 

A BILL 

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 2012’’ or the 

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


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1 SEC. 2. USE OF DEPARTMENT OF JUSTICE RESOURCES 

2 WITH REGARD TO TAX RETURN IDENTITY 

3 THEFT. 

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

5 make use of all existing resources of the Department of 

6 Justice, including any appropriate task forces, to bring 

7 more perpetrators of tax return identity theft to justice. 

8 (b) CONSIDERATIONS TO BE TAKEN INTO AC9 COUNT.—In carrying out this section, the Attorney Gen10 eral should take into account the following: 

11 (1) The need to concentrate efforts in those 

12 areas of the country where the crime is most fre13 quently reported. 

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

15 authorities for the most efficient use of their laws 

16 and resources to prosecute and prevent the crime. 

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

18 as veterans, seniors, and minors (especially foster 

19 children) from becoming victims or otherwise used in 

20 the offense. 

21 SEC. 3. VICTIMS OF IDENTITY THEFT MAY INCLUDE ORGA22 NIZATIONS. 

23 Chapter 47 of title 18, United States Code, is amend24 ed— 

25 (1) in section 1028— 


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1 (A) in subsection (a)(7), by inserting ‘‘(in2 cluding an organization)’’ after ‘‘another per3 son’’; and 

4 (B) in subsection (d)(7), in the matter pre5 ceding subparagraph (A), by inserting ‘‘or other 

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

7 (2) in section 1028A(a)(1), by inserting ‘‘(in8 cluding an organization)’’ after ‘‘another person’’. 

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

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

11 is amended— 

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

13 the end; 

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

15 the semicolon; and 

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

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

18 under section 7206 or 7207 of the Internal 

19 Revenue Code of 1986;’’. 

20 SEC. 5. REPORTING REQUIREMENT. 

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

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

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

24 Code, the Attorney General shall include in such report 

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


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1 as to progress in implementing this Act and the amend2 ments made by this Act. 

3 (b) CONTENTS.—The information referred to in sub4 section (a) is as follows: 

5 (1) Information readily available to the Depart6 ment of Justice about trends in the incidence of tax 

7 return identity theft. 

8 (2) The effectiveness of statutory tools, includ9 ing those provided by this Act, in aiding the Depart10 ment of Justice in the prosecution of tax return 

11 identity theft. 

12 (3) Recommendations on additional statutory 

13 tools that would aid in removing barriers to effective 

14 prosecution of tax return identity theft. 

15 (4) The status on implementing the rec16 ommendations of the Department’s March 2010 

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

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

Æ 


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