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State of California Franchise Tax Board

Criminal Investigations — About Us

A major goal of the Criminal Investigation Bureau is to gain voluntary compliance through deterrence. We identify, investigate, and prosecute taxpayers who break state and federal laws. We also publicize our investigation results.

Under the direction of our Chief Law Enforcement Officer, we:

  • Enforce the criminal provisions of the Revenue and Taxation Code.
  • Take over where voluntary compliance and civil enforcement efforts end.

Special agents with full peace officer powers:

  • Investigate alleged criminal violations of the tax code (mainly income tax fraud and evasion), white-collar crimes, and assist in the prosecution of noncompliant individuals.
  • Partner with city, county, state, and federal agencies when other charges against the individual or business entity exist.
  • Many agents are certified public accountants, certified fraud examiners, certified fraud specialists, and certified forensic computer examiners.

Forensic auditors, collectors, analysts, and support staff support the special agents' efforts. We also rely on a strong collaborative enterprise to accomplish our mission.

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