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Case Sources

Special Investigations cases are initiated in a variety of ways. For example, cases may be opened:

  • after data-mining efforts — that is, the investigation of unusual or suggestive patterns in financial data — reveal suspicious patterns in returns or other documents filed with the Department of Revenue;
  • in response to observations made during the course of an inspection;
  • after a referral from another law enforcement agency, often when a criminal investigation develops a state tax angle;
  • after receiving a tip that a particular business is engaging in suspicious financial practices; or
  • upon referral from the Department’s Audit Division, usually when an audit shows patterns suggesting criminal intent to fail to report taxes, underreport taxes or file false documents.