The Texas Legislature sets tax rates and creates criminal offenses related to the taxation of tobacco, motor fuels, motor vehicles and sales, as well as various governmental records.
Tax crimes are as diverse and complex as Texas business and industry themselves. Cases may involve individuals or corporations; simple plots or convoluted schemes; and a single site or multiple locations.
Investigations may be initiated in several ways including data mining, inspections, referrals, audits and tips. Most Criminal Investigation Division cases deal with one of these areas of state revenue and finance.
Voluntary compliance with the tax laws is vital to the well-being of state government and the efficient operation of its programs. The vast majority of Texans pays their fair share of state taxes voluntarily; the few who don't penalize those who do. They harm all Texans by diverting funds intended to support important governmental functions and services.
That's where the Comptroller's Criminal Investigation Division (CID) comes in.
Since 1992, the CID (and its predecessor unit) has combined specialized financial investigation with traditional law enforcement to detect tax law violations and prosecute individuals and business entities committing tax-related crimes. The CID has experience investigating complex criminal organizations in both tax and other legal contexts.
The investigative staff includes:
These diverse backgrounds enable comprehensive investigations of tax-related crimes from a variety of perspectives.
Headquartered in Austin, the CID has statewide jurisdiction as reflected in its 11 regional field offices.