II
Calendar No. 316
113th CONGRESS
2d Session
S. 149
IN THE SENATE OF THE UNITED STATES
January 24 (legislative day, January 3), 2013
Ms. Klobuchar (for herself, Mr. Sessions, Mrs. Feinstein, and Mr. Nelson) introduced the following bill; which was read twice and referred to the Committee on the Judiciary
March 6, 2014
Reported by Mr. Leahy, without amendment
A BILL
To provide effective criminal prosecutions for certain identity thefts, and for other purposes.
Short title
This Act may be cited as the
Stopping Tax Offenders and Prosecuting
Identity Theft Act of 2013
or the
STOP
Identity Theft Act of 2013
.
Use of Department of Justice resources with regard to tax return identity theft
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.
Considerations To be taken into account
In carrying out this section, the Attorney General should take into account the following:
The need to concentrate efforts in those areas of the country where the crime is most frequently reported.
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.
The need to protect vulnerable groups, such as veterans, seniors, and minors (especially foster children) from becoming victims or otherwise used in the offense.
Victims of identity theft may include organizations
Chapter 47 of title 18, United States Code, is amended—
in section 1028—
in subsection (a)(7), by inserting
(including an organization)
after another person
;
and
in subsection (d)(7), in the matter
preceding subparagraph (A), by inserting or other person
after
specific individual
; and
in section
1028A(a)(1), by inserting (including an organization)
after
another person
.
Identity theft for purposes of tax fraud
Section 1028(b)(3) of title 18, United States Code, is amended—
in subparagraph
(B), by striking or
at the end;
in subparagraph
(C), by inserting or
after the semicolon; and
by adding at the end the following:
during and in relation to a felony under section 7206 or 7207 of the Internal Revenue Code of 1986;
.
Reporting requirement
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 amendments made by this Act.
Contents
The information referred to in subsection (a) is as follows:
Information readily available to the Department of Justice about trends in the incidence of tax return identity theft.
The effectiveness of statutory tools, including those provided by this Act, in aiding the Department of Justice in the prosecution of tax return identity theft.
Recommendations on additional statutory tools that would aid in removing barriers to effective prosecution of tax return identity theft.
The status on
implementing the recommendations of the Department’s March 2010 Audit
Report
10–21 entitled The Department of Justice’s Efforts to Combat Identity
Theft
.
March 6, 2014
Reported without amendment
