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No one could be in possession of Romney's tax returns (other than Romney) for a legal purpose (his CPA, the IRS, etc.) and release them without violating their professional oaths and the law. Ergo, if such a person "converted" Romney's tax documents to their own use, the documents would be "stolen".
Legality only applies to the US in this case. in other words it is hard to charge someone if they release it on foreign soil with any sort of US theft, especially if the country they do it in is not on good terms with the US. With the internet you would just need to take the money and be in a suitable foreign place. a million dollars is a lot of money for a clerk at romney's tax firm. Perhaps even for one of the IT guys. More than enough to get out of the country and find a new home in another nice place. Hey, you would even avoid US taxes, and if romney doesn't get to be president no one is really going to hunt you down.