As a crime, identity theft is a growing issue in the United States. However, research regarding this topic is limited in its scope. The aim of this study was to assess Internet identity theft victimization from both victim precipitation and institutionalization theoretical perspectives---particularly, which theory and its tenets would most influence the reporting of an incident of Internet identity theft. Methodologically, data was retrieved from N = 70 respondents living in the Rio Grande Valley, Texas, via a 70-question survey over the Internet and analyzed using multiple regression to determine the variables most influential on the reporting of an Internet identity theft incident. It was predicted that the study would affirm victim precipitation theory. The results of the 70 variables tested did not reflect positively toward the victim precipitation hypothesis. The only variable that showed any possible influence on the likelihood someone would report an incident was the respondent knowing what law enforcement agency to contact. The findings essentially affirmed the tenets of institutionalization theory and law enforcement response, leaving the victim's perspective and/or actions in the crime still untapped.
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