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​The Division of Special Investigations identifies and investigates state tax crimes and prepares cases for prosecution. Using information sources ranging from anonymous tips to collaboration with federal agencies the Division investigates cases including income tax evasion, fraudulent tax refunds and theft of sales, use and withholding taxes.

Law Enforcement Agencies

The Division of Special Investigations regularly works with other law enforcement agencies. When investigations by other agencies turn up evidence of tax crimes, that evidence can be shared with the Division of Special Investigations to enable state tax charges to be substantiated and indicted.

Prosecutors

The Division of Special Investigations is committed to building good working relationships with prosecutors throughout the Commonwealth. When evidence turned up in other criminal cases also demonstrates a likely tax crime, that evidence can be shared with the Division of Special Investigations to enable state tax charges to be substantiated and indicted. The Division of Special Investigations will accept and investigate tax crime referrals from prosecutors throughout Kentucky.

Law enforcement officials, Prosecutors or agencies interested in working on criminal charges with the Kentucky Department of Revenue can contact the Division of Special Investigations at (502) 564-4470, or at the following address:

Division of Special Investigations
Kentucky Department of Revenue
501 High Street
Station 18
Frankfort, KY 40601​ ​

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.