Frequently Asked Questions

Criminal Investigations

1. Why should I file a tax fraud complaint?

   Tax fraud is a crime that impacts us all. 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, etc..  In addition, fraud hurts the honest business owner by placing him at an unfair economic disadvantage. 

2. Can I report tax fraud and remain anonymous?

   We depend on information provided by the public to help us uncover violations of our State Revenue laws that might otherwise go undetected. As such, we will make every attempt possible to safeguard your identity and will not volunteer that information. However, we cannot guarantee that we will not be required to reveal your identity as a result of a judgment or ruling in a later court proceeding. 

   If you wish to remain anonymous, you should not provide your name or identifying information when reporting the suspected tax fraud.  

3. What information do we need?

   Be as specific as possible. Include who, what, how, where, when and as many other details as possible in your complaint. Whenever possible, please include:

   1. The suspected tax violation.
   2. Full name of the suspect.
   3. Time period involved.
   4. Suspect's home address and phone number.
   5. Suspect's corporation or business name.
   6. Suspect's business address, phone number, and years in business.
   7. Suspect's profession, job title and years at the job.
   8. Suspect's social security number and federal identification number.
   9. Suspect's bank name, address and account number if known.
   10. Vehicle ownership (plate number, make, model, color)and location where car/van is kept overnight.
   11. Cigarette or tobacco products brand (e.g. Marlboro, Newport, etc.), tax stamp on pack of cigarettes (e.g. Louisiana only or no tax stamp.), location where the cigarettes or tobacco products are stored (under the counter, behind a door, warehouse, etc.).
   12. Does the store have a current Sellers Permit?
   13. Is the suspect involved in any other criminal activities?

4. Where and how should I file a tax fraud complaint?

   There are several ways to file a tax fraud complaint.

   1. Call our Tax Fraud Hotline at 1-866-940-7053.
   2. Fax your complaint to us at 225-219-2287.
   3. E-mail us anonymously by going to Report Tax Fraud (https://revenue.louisiana.gov/taxfraud/reporttaxfraud); or
   4. Write us at:
      Louisiana Department of Revenue
      Attention: Criminal Investigations Division
      P.O. Box 2389
      Baton Rouge, LA 70821-2389

5. Are you the IRS?

   No, the IRS is the federal agency responsible for the enforcement of the federal tax laws as prescribed by Congress. We are the Louisiana Department of Revenue, the state agency responsible for the enforcement of the Louisiana state tax laws as prescribed by the Louisiana State Legislature.

6. Do you have a number for the IRS?

   You may contact the IRS at the following numbers:

   For general tax assistance: 1-800-829-1040
   Concerning a bill or assessment: 1-800-829-8815
   Status of a refund: 1-800-829-4477
   IRS Fraud Hotline: 1-800-829-0433

   If you would like to personally meet with an IRS representative, call the general information line, 1-225-343-8625 or 1-800-829-0433, and inquire whether there is a local IRS office in your community. In the Baton Rouge area, the local IRS office is located at:

   2600 Citiplace Centre
   Baton Rouge, La. 70808

7. Do you offer rewards for reporting tax fraud?

   No, the Louisiana Department of Revenue does not offer rewards to persons who report suspected tax fraud.

8. Do you investigate businesses for not withholding taxes from employees' salaries?

   Yes, a review of information submitted to the Department is used to determine if a criminal, rather than a civil, investigation is warranted. In many cases where employers are not properly withholding taxes from their employees' salaries, the matter is referred to our civil audit staff and to the Internal Revenue Service for their consideration.

9. How will I know if you have investigated my complaint?

   Because of the provisions contained in Louisiana’s disclosure laws, the Louisiana Department of Revenue is not allowed to divulge information regarding investigations to anyone not authorized to receive the information. We will review the information you provide and proceed with whatever action is warranted, if any, either by pursuing a criminal investigation into the matter or by referring it to the civil division for consideration and possible audit.

10. When can I call you back to see how the investigation is going?

    The Department of Revenue appreciates the information provided by the public; however, due to the restrictions contained in Louisiana disclosure laws, the Department of Revenue cannot divulge information regarding the status of investigations.

11. Can you find out who used my child's Social Security Number?

    If you suspect that someone is illegally claiming your child as their dependent on their tax return, you should contact the IRS by calling 1-800-829-1040. If you suspect that someone claimed your child illegally in order to obtain money provided through the Earned Income Credit provision on his or her Federal return, you should contact the IRS Fraud Hotline at 1-800-829-1040.

12. What do you do about someone who has claimed someone who is not their dependent on their income tax return?

    Since the Louisiana State Income Tax Return is based on ("piggybacks") the Federal tax return, the Louisiana Department of Revenue forwards reports concerning questionable claiming of dependents to the Internal Revenue Service for their consideration.

13. Who do I talk to about someone who hasn't filed taxes in several years?

    You can contact the Criminal Investigations Division of the Louisiana Department of Revenue, at 866-940-7053. We also recommend that you contact the IRS Fraud Hotline at 1-800-829-1040.

14. How long will it take to conduct an investigation?

    Investigations consume varying amounts of time depending on factors such as availability of resources within the Department, as well as the availability of information gathered from outside sources. Within the constraints of these many varying factors, we strive to conclude our investigations as efficiently and expeditiously as possible.