Criminal Tax Investigations

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.