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: July 1, 2024

Table of Contents

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

2023

2022

2021

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 (617) 626-3210 or by email CriminalBureau@dor.state.ma.us.

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 CriminalBureau@dor.state.ma.us 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).

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