Seth Gordon is set to direct “Identity Theft” for Universal Pictures.

Jason Bateman and Melissa McCarthy are attached to star with Scott Stuber to produce through his Stuber Pictures banner, alongside Bateman and Peter Morgan for DumbDumb.

Pic revolves around a man whose identity is stolen by a woman.

Steve Conrad wrote the initial draft and Craig Mazin is currently rewriting the screenplay.

Scott Bernstein, U’s exec veep of production, will oversee the project for the studio. Plan is for the pic to go into production in early 2012.

While Gordon has several projects in development, including an adaptation of young adult novel “King Dork,” “Identity Theft” marks his first commitment since “Horrible Bosses” scored at the B.O., bringing in more than $115 million domestically. He first gained attention with docu “The King of Kong: A Fistful of Quarters” and went on to direct “Four Christmases” and episodes of “Modern Family,” “The Office,” “Community” and “Parks and Recreation.”

He is repped by WME and Brillstein Entertainment.