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State of California Franchise Tax Board

Criminal Investigations — About Us

Special Agents

Criminal Investigation Bureau (CIB) special agents are sworn peace officers responsible for investigating individuals and business entities.

Our special agents:

§  Gather evidence, and identify assets and liabilities.
§  Interview witnesses and interrogate suspects.
§  Plan and execute search and arrest warrants.
§  Work with other city, county, state, and federal organizations and law enforcement agencies.
§  Testify as expert witnesses.

Computer Forensic Examiners

CIB computer forensic examiners (CFEs) are sworn peace officers.

Our CFEs:

§  Seize computers and computer systems during the execution of search warrants.
§  Acquire forensically sound images of data.
§  Conduct forensic analysis of images.

Investigation Services Team

CIB forensic auditors review, organize, and analyze criminal case information obtained by our special agents.

Our forensic auditors:

§  Develop potential criminal cases through investigative leads, referrals, and other resources.
§  Prepare financial schedules to determine tax liabilities.
§  Search for documents and other evidence during search warrants.

Administrative Services Team

CIB administrative staff assists our special agents and forensic auditors with compiling data for lead development workloads.

Our team:

§  Performs budget duties.
§  Coordinates CIB training.
§  Serves as evidence recorders on search warrants.
§  Functions as property custodians.
§  Processes payments.
§  Monitors terms of probation.

Public Information Officer

The Public Information Officer manages publicity and addresses media on site when needed. With media coverage, CIB can complete our mission to maintain the public’s trust and encourage compliance with California’s income tax laws.

Calendar year to date investigation statistics

Since actions on a specific investigation may cross years, the data shown may not represent the same universe of cases shown in other actions within the same time period. For example, an investigation initiated in 2009 may not be sentenced until 2012.

As of December 31, 2013, we had 31 active special agents in the bureau.

Type of Action 2014 2013 2012
Investigations initiated 32 70 86
Number of search warrants 20 37 50
Total search warrant locations 65 144 171
Individuals arrested 29 35 56
Prosecution cases recommended 21 44 47
Complaints filed 15 39 37
Convictions** 18 45 51
Months incarcerated 703 2358 1924
Months of probation 96 516 912

* Through September 30, 2014

**Guilty pleas + nolo contendere + guilty verdicts

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