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State of California Franchise Tax Board

Criminal Investigations

Our investigative efforts play a major role to bring individuals and business entities involved in the underground economy into compliance with income tax laws and to reduce the tax gap.

We investigate:

  • Filing of false or fraudulent tax returns.
  • Failure to file tax returns.
  • Suspected refund fraud.

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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