This specious reasoning is a special type of ad hominem attack.
The Oxford English Dictionary cites John Cooke's 1614 stage play The Cittie Gallant as the earliest known use of the term in the English language.
However, in colloquial language, the tu quoque technique more often makes an appearance in more subtle and less explicit ways, such as in the following example in which Person B is driving a car with Person A as a passenger: Although neither Person A nor Person B explicitly state what X is, because of the colloquial nature of the conversation, it is nevertheless understood that statement X is something like: "Running stop signs is wrong" or some other statement that is similar in spirit.
Person A and/or Person B are also allowed to be groups of individuals (e.g. organizations, such as corporations, governments, or political parties) rather than individual people.
[b] For example, Persons A and B might be governments such as those of the United States and the former Soviet Union, which is the situation that led to the term "whataboutism" with the "And you are lynching Negroes" argument.