DOR Criminal Investigations Bureau (CIB)

The mission of the Criminal Investigations Bureau (CIB) is to preserve the integrity of the Commonwealth’s tax system by investigating and seeking prosecution of tax-related crimes that will generate the maximum deterrent effect, enhance voluntary compliance, and promote public confidence in the tax system.

Updated: September 9, 2024

Overview

The CIB Director leads an experienced staff of tax fraud investigators, attorneys, and support personnel that investigates violations of the Commonwealth’s tax laws and related financial crimes. On tobacco-related investigations, the CIB works closely with the Illegal Tobacco Task Force and with civil tobacco inspectors from the DOR Miscellaneous Excise Bureau.

CIB works to:

• Ensure that vigorous criminal enforcement is an essential part of an integrated tax compliance strategy,
• Fulfill the expectation of honest taxpayers that tax evaders will be held accountable,
• Deter future violations through publicity of successful investigations or prosecutions, and
• Provide support to prosecutors’ offices (Attorney General’s Office, District Attorney’s Office, and United States Attorney’s Office) by investigating tax-related crimes with our state, local, and federal partners.

In addition to receiving investigative leads from within DOR, CIB receives leads from concerned citizens, law enforcement agencies, legislators, and other local, state, and federal agencies. Based upon the results of the investigation, CIB will refer the matter for civil enforcement or pursue criminal charges with the appropriate county, state, or federal prosecutor.

Recent Cases

2024

• 9/9/2024: Owner of Three North Shore Restaurants Pleads Guilty to Tax Fraud Schemes
• 8/2/2024: Georgetown Police Charge Store Owner, Employee With Illegally Selling Marijuana Vape Cartridges Without a License
• 6/27/2024: Man Charged in Connection with Failing to Pay Over $467,000 in Excise Tax
• 4/26/24: Agawam Man Charged In Tobacco Tax Evasion Scheme
• 3/1/24: Two Worcester County Men Sentenced for Trafficking Contraband Smokeless Tobacco To Evade Over $2 Million in Taxes

2023

• 10/19/23: Medford Contractor Sentenced for Tax Evasion and Filing False Loan Applications
• 5/18/23: Man Pleads Guilty to Failing to Pay a Quarter Million Dollars in Tobacco Excise Tax
• 2/27/23: AG Campbell Secures Tax Evasion Charges in Major Black-Market Marijuana and Tobacco Trafficking Investigation
• 2/22/23: Man Pleads Guilty to Failing to Pay a Half Million Dollars in Tobacco Excise Tax

2022

• 12/7/22: Two Worcester County Men Arrested for Trafficking Contraband Smokeless Tobacco to Evade $2 Million in Taxes
• 10/11/22: Four Men Sentenced for Tobacco Trafficking Conspiracy
• 9/19/22: Longmeadow Man Sentenced for Tobacco Tax Fraud and Illegal Check-Cashing Business
• 8/12/22: Tobacco Wholesaler Sentenced for PACT Violation
• 8/5/22: Four Defendants Charged in Connection With Major Black-Market Marijuana and Tobacco Trafficking Operation
• 5/26/22: Founder and Former Accountant of Asphalt Company Charged With Scheme to Hide Taxable Sales From the State
• 5/12/22: Salem Man Sentenced to Five Years in Prison for COVID-19 and Tax Fraud Schemes
• 4/21/22: Tobacco Wholesaler Pleads Guilty to PACT Act Violation
• 4/6/22: Two Charged in Connection with Failing to Pay Over $750,000 in Excise Tax
• 4/5/22: Man Arraigned in Connection Victimizing Six People and Evading Taxes Through His Operation of a Used Car Dealership
• 1/6/22: Salem Man Pleads Guilty to Small Business Loan Fraud and Filing Fraudulent Tax Returns

2021

• 11/24/21: Former Accountant Charged in Connection With Scheme to Hide Wareham Company’s Taxable Sales From the State
• 10/26/21: Twelve Individuals and Three Stores in Chelsea, Boston, and North Reading Indicted in Connection With Perjury and Tax-Avoidance Lottery Scheme
• 10/06/21: Former Laundromat Owner Sentenced to One Year in Jail for Failing to File Taxes for Six Years
• 4/14/21: Westfield Business Owner Charged in Connection With Scheme to Defraud State of Sales Tax on Meals
• 3/19/21: Springfield Man Indicted in Connection With Selling Untaxed Tobacco to Convenience Stores, Evading $4 Million in Taxes
• 1/25/21: Bookkeeper Charged with Fraud and Tax Evasion
• 1/12/21: Salem Man Arrested on Charges Arising from Fraudulent Tax Returns

For prior years, go to DOR Criminal Investigations Bureau Past Cases.

Contact

Law enforcement officers or prosecutors seeking assistance with a state tax investigation, should contact CIB by phone at [phone] or by email [e-mail].

Members of the public who suspect that an individual or business is committing tax fraud should complete CIB Form 001E (Intelligence Referral) and send by email to [e-mail] or mail to:

Massachusetts Department of Revenue
Criminal Investigations Bureau
100 Cambridge Street, Suite 700
Boston, MA 02114

Tax fraud includes but is not limited to:

• Failure to file tax returns
• Failure to pay tax (income, corporate, sales/meals, withholding)
• Failure to report income
• Failure to collect withholding taxes
• Claiming false exemptions/deduction
• Sale or use of automated sales tax suppression devices (e.g. zappers, phantom-ware)
• Tax preparer misconduct
• Tobacco trafficking (tobacco excise tax evasion).