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The Office of Criminal Investigation (OCI) investigates alleged criminal violations of the State tax code and criminal code.

We bring our financial investigative expertise and resources to work with:

• Criminal justice agencies;
• Law enforcement agencies;
• Federal;
• State; and
• Multi-jurisdictional organizations on tax-related economic and financial crimes.

Our specialized units include:

Special Investigations Unit (SIU).

This unit detects, investigates, and arrests violators of the:

• Cigarette Tax Act;
• Motor Fuels Tax Act;
• Alcoholic Beverage Tax Act; and
• Tobacco and Nicotine Products Wholesale Sales and Use Tax.

Financial Investigations Unit (FIU) investigates criminal violations involving various taxes administered by the Division. Investigations focus on:

• Sales and Use Tax;
• Individual Gross Income Tax; and
• Corporation Business Tax.

Special Frauds Unit (SFU)

This Unit focuses on:

• Refund fraud;
• False filings; and
• Other criminal schemes designed to defraud the State.

SFU also supports the “Stolen Identity Refund Fraud” task force. This consists of OCI special agents and detectives from the ӣ����Ƶ State Police Cyber Crimes Unit.

Technical Enforcement Unit (TEU)

TEU investigates dishonored payments by individuals and financial institutions.

These investigations include:

• Dishonored checks and
• Failed electronic funds transfers.

Internal Security Unit (ISU).

ISU is responsible for the safety and security of the Division’s systems and personnel. Some of its functions include:

• Conducting new hire background checks;
• Investigating threats, harassment, or intimidation against personnel of the Division of Taxation and the Division of Revenue and Enterprise Services.

Intelligence Unit (OCI2).

OCI2 develops relationships with law enforcement and prosecutorial agencies to collect information on criminal matters that affect the Division and Department.