I 
112TH CONGRESS 
2D SESSION 
H. R. 4362 
To provide effective criminal prosecutions for certain identity thefts, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 16, 2012 
Ms. WASSERMAN SCHULTZ (for herself and Mr. SMITH of Texas) introduced 
the following bill; which was referred to the Committee on the Judiciary 
A BILL 
To provide effective criminal prosecutions for certain identity 
thefts, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Stopping Tax Offend-
ers and Prosecuting Identity Theft Act of 2012’’ or the 
‘‘STOP Identity Theft Act of 2012’’. 
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SEC. 2. USE OF DEPARTMENT OF JUSTICE RESOURCES 
WITH REGARD TO TAX RETURN IDENTITY 
THEFT. 
(a) IN GENERAL.—The Attorney General should 
make use of all existing resources of the Department of 
Justice, including any appropriate task forces, to bring 
more perpetrators of tax return identity theft to justice. 
(b) CONSIDERATIONS TO BE TAKEN INTO AC-
COUNT.—In carrying out this section, the Attorney Gen-
eral should take into account the following: 
(1) The need to concentrate efforts in those 
areas of the country where the crime is most fre-
quently reported. 
(2) The need to coordinate with State and local 
authorities for the most efficient use of their laws 
and resources to prosecute and prevent the crime. 
(3) The need to protect vulnerable groups, such 
as veterans, seniors, and minors (especially foster 
children) from becoming victims or otherwise used in 
the offense. 
SEC. 3. VICTIMS OF IDENTITY THEFT MAY INCLUDE ORGA-
NIZATIONS. 
Section 1028(d)(7) of title 18, United States Code, 
is amended by striking ‘‘specific individual’’ and inserting 
‘‘specific person’’. 
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SEC. 4. TAX FRAUD AS A PREDICATE FOR AGGRAVATED 
IDENTITY THEFT. 
Section 1028A(c) of title 18, United States Code, is 
amended— 
(1) in paragraph (10), by striking ‘‘or’’; 
(2) in paragraph (11), by striking the period at 
the end and inserting ‘‘; or’’; and 
(3) by adding at the end the following: 
‘‘(12) section 7206 or 7207 of the Internal Rev-
enue Code of 1986.’’. 
SEC. 5. REPORTING REQUIREMENT. 
(a) GENERALLY.—Beginning with the first report 
made more than 9 months after the date of the enactment 
of this Act under section 1116 of title 31, United States 
Code, the Attorney General shall include in such report 
the information described in subsection (b) of this section 
as to progress in implementing this Act and the amend-
ments made by this Act. 
(b) CONTENTS.—The information referred to in sub-
section (a) is as follows: 
(1) Information readily available to the Depart-
ment of Justice about trends in the incidence of tax 
return identity theft. 
(2) The effectiveness of statutory tools, includ-
ing those provided by this Act, in aiding the Depart-
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ment of Justice in the prosecution of tax return 
identity theft. 
(3) Recommendations on additional statutory 
tools that would aid in removing barriers to effective 
prosecution of tax return identity theft. 
(4) The status on implementing the rec-
ommendations of the Department’s March 2010 
Audit Report 10–21 entitled ‘‘The Department of 
Justice’s Efforts to Combat Identity Theft’’. 
Æ 
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