Tax Fraud FAQs
- Can I remain anonymous if I call to report someone for tax fraud?
Yes, you may remain anonymous. However, there are situations where we may need more information from you to proceed with an investigation and contacting you would be helpful.
- Why should I file a tax fraud complaint?
Tax fraud is a crime that hurts all of us. Tax fraud decreases the revenue available to fund essential state and local services. These services include funds for police and fire departments, highway improvements, libraries, schools, parks, hospitals, courts and more. Plus, fraud hurts the honest business owner or individual who pays and reports their taxes every year.
- What information do we need?
Be as specific as possible. Include who, what, how, where and when and as many details as possible in your complaint. Whenever possible please include:
- Taxpayer’s name/business name
- Type of business (e.g. restaurant, construction, retail, etc.)
- Address of individual or business
- Contact information of individual
- Alleged violation
- Type of tax involved
- Details and facts of the alleged violation
- Bank/financial institution information
- Optional contact information
Note: Confidential and personal information such as Social Security numbers, dates of birth or bank account numbers should not be transmitted via the DOR's online form, as privacy cannot be protected or ensured due to the unsecured web form transmission. To include such information in tips about tax fraud, please complete the Tax Fraud Referral Form and mail it to P.O. Box 1737, SIU, Indianapolis, IN 46206 or call us at (317) 232-2271.
- Can the person I am reporting find out my identity?
No, we keep all information strictly confidential as required by law.
- Where does tax fraud reported go in the department?
Tax fraud is handled by our Special Investigation Unit (SIU), DOR's primary criminal tax enforcement unit. Its function is to review alleged violations of the tax laws, to investigate those violations, and to recommend criminal prosecutions as warranted. In carrying out its role to identify willful noncompliance with the state's tax laws, the division relies on referrals from other divisions, as well as information from other governmental agencies and, most importantly, the public.
- Does the State of Indiana pay rewards for supplying information that leads to the successful investigation and/or prosecution of tax fraud?
No. The Indiana Department of Revenue does not offer a reward for reporting a tax fraud. But remember, the more tax fraud we catch, the more funds are recovered for police and fire departments, highway improvements, libraries, schools, parks, hospitals, courts and more.
- If I provide you my name and number, can I receive periodic updates on the investigation?
No, due to our confidentiality statutes, we are prevented from sharing information whether we take action or not.
- What is identity theft?
Identity theft occurs when someone obtains your personal information – such as your Social Security number, credit card or bank account numbers, passwords, among others – to defraud or commit crimes. Victims of identity theft may lose significant money and time and may find their reputation and credit rating has been damaged, affecting the ability to obtain loans for education or housing, approval for rental agreements, and approval for credit cards or large purchases requiring credit.
- What is tax fraud?
Tax fraud occurs when an individual or business entity willfully and intentionally falsifies information on a tax return to limit the amount of tax owed. Tax fraud essentially means cheating on a tax return in an attempt to avoid paying the entire tax obligation.
- What is tax preparation fraud?
- What is the Delinquent Business List?
Indiana law requires the Department of Revenue to list online all retail merchants whose Registered Retail Merchant Certificates (RRMCs) have expired. This can result from nonpayment of delinquent sales tax. If a business continues to conduct retail transactions with an expired RRMC, it is tax fraud.