Criminal Investigation

Our investigative efforts play a major role to bring individuals and business entities involved in underground economy into compliance with tax laws and to reduce the tax gap.

We investigate:

  • Filing of false or fraudulent tax returns.
  • Failure to file tax returns.
  • Suspected refund fraud.

Calendar Year to Date Investigation Statistics

Since actions on a specific investigation may cross years, the data shown may not represent the same universe of cases shown in other actions within the same time period. For example, an investigation initiated in 2009 may not be sentenced until 2012.

As of December 31, 2013, CIB had 31 active Special Agents (SA) in the bureau.

Type of Action CY 2013* CY 2012
Investigations Initiated 70 86
No. of Search Warrants 37 50
Total Search Warrant Locations 144 171
Individual Arrested 35 56
Prosecutions Cases Recommended 44 47
Complaints Filed 39 37
Convictions** 45 51
Months Incarcerated 2358 1924
Months in Probation 516 912

* Through December 31, 2013

**Guilty pleas + nolo contendere + guilty verdicts

About us

A major goal of the Criminal Investigation Bureau is to gain voluntary compliance through deterrence. We identify, investigate, and prosecute taxpayers who break state and federal laws. We also publicize our investigation results.

Under the direction of our Chief Law Enforcement Officer, we:

  • Enforce the criminal provisions of the Revenue and Taxation Code.
  • Take over where voluntary compliance and civil enforcement efforts end.

Special agents with full peace officer powers:

  • Investigate alleged criminal violations of the tax code (mainly income tax fraud and evasion), white-collar crimes, and assist in the prosecution of noncompliant individuals.
  • Partner with city, county, state, and federal agencies when other charges against the individual or business entity exist.
  • Many agents are certified public accountants, certified fraud examiners, certified fraud specialists, and certified forensic computer examiners.

Forensic auditors, collectors, analysts, and support staff support the special agents' efforts. We also rely on a strong collaborative enterprise to accomplish our mission.