Tennessee Department of Revenue - Special Investigations Section

The Tennessee Department of Revenue's Special Investigations Section is the law enforcement arm that guards the fairness of the state's tax system. The section was formed on June 1, 1976. Investigators review reported violations of Tennessee tax law, open full investigations when a violation looks flagrant and recommend criminal or civil sanctions based on the evidence they develop. Prosecution rests with Tennessee's district attorneys general, and the penalties that follow are meant to deter violators and strengthen voluntary compliance. Investigators most often examine franchise and excise, sales and use, business, tobacco and motor fuel taxes, along with the liquor-by-the-drink and bail bond taxes. The section's reach goes past tax returns: investigators look into alleged crimes by department employees and theft of state property, conduct regulatory inspections tied to petroleum, beer, cigarettes and other tobacco products, and pursue schemes built around salvage and rebuilt vehicle titles. Anyone who suspects tax fraud in Tennessee may report it anonymously online, in writing or by phone.