Criminal Tax Investigations -- Tax Evasion and Fraud Enforcement

The Criminal Investigation/Tax Enforcement Section (CTE) investigates and assists in the prosecution of individuals and corporations that attempt to evade taxes, willfully fail to file returns, submit false tax forms, and otherwise attempt to defraud taxpayers. CTE exists to investigate and aid in the prosecution of the Department of Revenue’s most complex criminal and internal tax fraud cases by applying accounting and auditing principles to identify and develop tax crime cases and refer them to the proper judicial authority.
 
CTE preserves the integrity of the self-assessment tax system through the vigorous enforcement of the State of Colorado tax laws. CTE section works to convict violators, to deter future violations, and to reassure honest taxpayers that they will not bear an undue share of taxes.
 
CTE investigations involve perpetrators of C.R.S. 39-21-118. Cases can involve failure to remit wage withholding, sales tax collected, tax evasion, failure to pay over tax, and preparer fraud. These cases can be related to criminal activity, corporate fraud, financial fraud, health care fraud, public corruption, organized crime and narcotics trafficking.
 

Suspected Tax Fraud Reporting Forms and Information

You still must file your tax return with the IRS and the State of Colorado even if you do not receive your Form W-2. If you have not received your Form W-2 by February 15, you may use Form 4852 for the IRS and Form DR 0084 for the State of Colorado, and submit the forms with your returns.

Colorado Department of Revenue (CDOR)

If you would like to report suspected tax fraud, please send us an online request through our Report Possible Tax Refund Fraud form or fill out a Citizen Informant Report and sumbit it to the address on the form.

Federal Internal Revenue Service (IRS)

To report suspected tax fraud to the IRS, comple the IRS Form 3949A and submit it to the address listed on the form. If you have questions, you may call the IRS Helpline at (800) 829-1040.
 
 

Frequently Asked Questions About Reporting Tax Fraud

1. What do I do if I am the victim of identity theft?
Visit the Identity Theft web page for more information regarding identity theft reporting and prevention.
 
2. What can I do if my employer refuses to send or give me my W-2 or 1099 forms?  
Fill out the DR 0084: Substitute Colorado W-2 Form and submit it to the address listed at the top of the form.
 
3. How do I report someone I believe is evading paying Colorado State taxes on their motor vehicle license registration?
Contact the Criminal Tax Investigation Section of the Colorado Department of Revenue, and provide the license plate number using one of the methods below:
Fax: 303-866-5843
Phone: 303-205-8262
Mail:
Colorado Department of Revenue
PO Box 8825
Denver, CO 80201-8825
 
4. What do I do if my tax return has been rejected because someone else has filed a return under my Social Security Number (SSN)? 
Visit the Taxpayer Identity Verification page for more information.
 
5. What do I do if my employer refuses to pay me wages I am owed or wants to pay me "under the table"? 
File a Wage Complaint with the Colorado Department of Labor & Employment (CDLE) by visiting their website or calling (303) 318-8441.
 
6. What do I do if I know someone is selling items and not charging sales tax/not remitting sales tax?
Complete a Citizen Informant Report and submit it to the Colorado Department of Revenue, Criminal Tax Investigation Section, using one of the methods below:
Fax: 303-866-5843
Phone: 303-205-8262
Mail:
Colorado Department of Revenue
PO Box 8825
Denver, CO 80201-8825
 
7. What do I do if I know undocumented immigrants are working for a Colorado Company?
 
8. What do I do if my ex-spouse is incorrectly claiming my child as a dependent on their return?
Complete IRS form 3949-A, and submit to the IRS office address listed on the form.
 
9. What do I do if I received a Statement of Account or Garnishment from the Colorado Department of Revenue and I am not sure why I am receiving this document?
Contact the Colorado Department of Revenue, Collections Section by calling (303) 205-8291.
 
10. What criteria is needed for a business/entity to be qualified as a 501(c)(3) tax-exempt, not-for-profit organization?
Section 501(c)(3) status must be requested from the Internal Revenue Service. To get started, you can obtain IRS Publication 557 from www.IRS.gov, or by calling (877) 829-5500.
 
11. What can I do if I know someone is not filing their taxes?
Complete a Citizen Informant Report and submit it to the Colorado Department of Revenue, Criminal Tax Investigation Section, using one of the methods below:
Fax: 303-866-5843
Phone: 303-205-8262
Mail:
Colorado Department of Revenue
PO Box 8825
Denver, CO 80201-8825
 
12. Is there a reward or finder’s fee for reporting a Tax Crime?
Although the Criminal Investigation Section appreciates any information that can lead to an investigation and prosecution to recover tax payer funds, the Colorado Department of Revenue currently does not offer a reward or finder’s fee for information regarding a tax crime.