About Revenue’s Special Investigations Section
The job of Revenue’s Special Investigations Section (SI) is to enforce Tennessee tax laws and support fair tax administration. Created on June 1, 1976, SI is one of the oldest state law enforcement organizations devoted to tax investigation.
SI’s objective is to review alleged violations of Tennessee tax laws, to investigate violations that appear flagrant, and to recommend criminal and civil sanctions as appropriate based upon the evidence. These sanctions are designed to act as a deterrent to tax violators and positively influence tax compliance among the general public. SI works closely with the state’s 31 district attorney generals, who prosecute tax cases.
Beyond Tennessee tax investigations, SI is also responsible for other types of investigations, including, but not limited to:
- alleged criminal conduct by Revenue employees
- state property theft
- regulatory inspections for cigarettes, other tobacco products, beer and petroleum.
SI’s Anti-Theft Unit also enforces laws that relate to salvaged and rebuilt motor vehicles. SI’s enforcement of these laws deters the use of stolen parts and ensures vehicles conform to the original manufacturer’s specifications.