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​Since its inception, the Division of Special Investigations (DSI) has investigated hundreds of state tax crimes and presented those cases for prosecution. The most frequent charges are:

  • Income tax evasion through under-reporting or failure to file;
  • Theft of sales, withholding, and transient room taxes;
  • Cold checks written to the Department of Revenue to pay taxes; and
  • Income tax refund fraud.

DSI welcomes information concerning state tax fraud from the public and other agencies.  You may submit information here.  We work regularly with law enforcement when investigations turn up evidence of tax crimes and are committed to building good working relationships with prosecutors throughout the Commonwealth. Law enforcement officials, prosecutors, or other agencies interested in working on criminal charges with us can contact us at (502) 564-4470, or at the following address:

Division of Special Investigations
Office of the Inspector General
Finance and Administration Cabinet
501 High Street
Station 18
Frankfort, KY  40601​ ​

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