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State of Arizona
Department of Revenue

Criminal Investigations Unit

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.

How to Contact the Criminal Investigations Unit

You can contact the Criminal Investigations Unit in several ways:

A.R.S. 42-2002 prohibits us from providing any feedback on information provided. You will not hear back from the Criminal Investigations Unit about the status of your tip.

You can also report a tip to IRS Criminal Investigations: 1-800-829-0433


Identity Theft

The Arizona Department of Revenue has a number of resources available related to Identity Theft. This information is available here.


Vendor and Employee Fraud

The Internal Audit Unit investigates vendor and Arizona Department of Revenue employee fraud.
To report vendor or Department of Revenue employee fraud, call the Anti-Fraud hotline: 888-541-1307