The Arizona Department of Revenue's Criminal Investigations Unit conducts criminal investigations of egregious tax evasion, improper or fraudulent tax activity, and other related issues.
Arizona Revised Statutes (A.R.S.) 42-1127 defines criminal tax violations. Examples of violations include collecting Transaction Privilege Tax (TPT) but not remitting it to the Department of Revenue; structuring income to avoid taxation; and filing fraudulent returns to obtain illegal or multiple refunds. The Criminal Investigations Unit will investigate tax violations that appear to be willful and intentional on the part of the taxpayer.