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 Arizona 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:
Whether a taxpayer will be or is subject to an investigation is confidential information. A.R.S. § 42-2001(1)(a)(vii). The department may not disclose confidential information unless authorized by law. A.R.S. § 42-2002.
You can also report a tip to IRS Criminal Investigations: 1-800-829-0433
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: 1-888-541-1307
Tobacco Tax Fraud
The department also conducts criminal investigations of tobacco luxury tax evasion and the trafficking of contraband tobacco products.
To report tobacco tax fraud, call the
Tobacco Fraud Hotline at: 1-855-CIGTAX1 (1-855-244-8291)