The mission of the Division is to support the overall mission of the New Mexico Tax and Revenue Department (TRD) by enforcing the criminal statutes relative to the New Mexico Tax Administration Act and other related financial crimes, as they impact New Mexico state taxes, in order to identify and prosecute fraud, while encouraging and achieving voluntary compliance with State of New Mexico tax laws.

Additionally, the Division promotes efficiency, effectiveness, equity, honesty, and accountability within TRD through internal auditing, as well as conducts independent administrative and/or criminal investigations.

Tax Fraud Hotline

1-866-457-6789
Email: Tax.Fraud@state.nm.us

24-Hour Motor Vehicle Fraud Hotline

1-866-750-4833
Email: zero.fraud@state.nm.us

Information and Services

Learn more about the different services and information of the Tax Fraud Investigations Division below.

Division Contacts
Forensic Audit Bureau
Internal Audit Bureau
Internal Investigations Bureau
Tax Fraud Investigations Bureau
 


Division Contacts

There are several ways to contact the Division. They are listed here in order of preference.

  1. Tax Fraud Hotline: 1 (866) 457-6789
  2. Email: tax.fraud@state.nm.us   
  3. Write:
    Tax Fraud Investigations Division
    P.O. Box 8487
    Albuquerque, NM 87198-8487
  4. Fax:  (505) 841-5581

Forensic Audit Bureau

The Forensic Audit Bureau (FAB) provides a steady flow of investigations to the Tax Fraud Investigations Bureau. The FAB receives information from a variety of sources and then develops, reviews, analyzes and evaluates the information for criminal investigation potential. The FAB assists in and provides support to the investigations conducted by the Tax Fraud Investigation Division (TFID) Special Agents. The FAB acts as the primary technical advisor to the prosecuting attorney and the TFID Special Agents in criminal tax investigations.

Links

Frequently Asked Questions about Reporting Tax Fraud 
Guidelines for Reporting Tax Fraud
Guidelines for Reporting MVD Fraud


Internal Audit Bureau 

The Internal Audit Bureau (IAB) provides audit services to TRD to promote the efficient use of Departmental assets; assure legal compliance; prevent fraud, waste, or abuse of TRD assets; and ensure compliance with applicable Federal and State laws, rules and regulations. The Bureau also provides management advisory services to the Department, which serve as the architecture for TRD policies by offering expertise in various areas, promoting efficiency and effectiveness, and contributing valuable assistance to the Department. The primary service provided by the Bureau is to safeguard Departmental assets and assure compliance with TRD policies and procedures, as well as New Mexico statutes.


Internal Investigations Bureau

The Internal Investigations Bureau (IIB) is TRD’s primary resource to receive complaints and investigate allegations of non-tax related criminal activities and employee misconduct within TRD’s seven Divisions, the Motor Vehicle Division contract fee agents and motor vehicle dealerships. IIB conducts criminal and/or administrative investigations involving employee misconduct, fraud involving the Motor Vehicle Code, embezzlement, theft and other related crimes involving TRD. The citizens of New Mexico, the TRD Division Directors, the State Auditor's Office and the New Mexico law enforcement community are the key stakeholders of the IIB program. 


Tax Fraud Investigations Bureau

The Tax Fraud Investigations Bureau (TFIB) investigates persons, businesses and other entities suspected of tax fraud. When a person is suspected of tax fraud, the TFIB coordinates with law enforcement, other agencies, persons and businesses to gather evidence. Those suspected of tax fraud are tried through the New Mexico judicial system.

TFIB often coordinates investigations with federal, state, and local law enforcement and compliance agencies investigating other crimes. For example, an investigation could involve local law enforcement, the New Mexico Fish and Wildlife Department, and the FBI in investigating a person suspected of tax fraud and interstate fraud involving illegal big-game hunting.

24 Hour Tax Fraud Hotline 1-866-457-6789


Examples of New Mexico Statutes for which TFID has Investigative Authority 

The Tax Fraud Investigations Division (TFID) has the authority to investigate any potential violation of state statute related to taxes. TFID works with federal, state and local law enforcement entities in case development.

TFID primarily investigates possible violations of the following criminal statutes:

  • 7-1-72  Attempts to Evade or Defeat Tax
    Any person who willfully attempts to evade or defeat any tax or the payment of tax.
  • 7-1-73 Tax Fraud
    Any person who willfully makes and subscribes any return, statement or other document that contains or is verified by a written declaration that it is true and correct as to every material matter and that the person does not believe it to be true and correct as to every material matter.
     
  • 30-16-8 Embezzlement
    A person embezzling or converting to the person's own use anything of value, with which the person has been entrusted, with fraudulent intent to deprive the owner thereof.
     
  • 30-45-3 Computer Access with Intent to Defraud or Embezzle
    A person who knowingly and willfully accesses or causes to be accessed a computer, computer system, computer network or any part thereof with the intent to obtain, by means of embezzlement or false or fraudulent pretenses, representations or promises, money, property or anything of value.
  • 30-28-2 Conspiracy
    Conspiracy consists of knowingly combining with another for the purpose of committing a felony within or without this state. 
  • 30-51-4 Money Laundering
    It is unlawful for a person who knows that the property involved in a financial transaction is, or was represented to be, the proceeds of a specified unlawful activity to: 
    i.    conduct, structure, engage in or participate in a financial transaction that involves the property, knowing that the financial transaction is designed in whole or in part to conceal or disguise the nature, location, source, ownership or control of the property or to avoid a transaction reporting requirement under state or federal law;

    ii    conduct, structure, engage in or participate in a financial transaction that involves the property for the purpose of committing or furthering the commission of any other specified unlawful activity;

    iii   transport the property with the intent to further a specified unlawful activity, knowing that the transport is designed, in whole or in part, to conceal or disguise the nature, location, source, ownership or control of the monetary instrument or to avoid a transaction reporting requirement under state or federal law; or

    iv   make the property available to another person by means of a financial transaction or by transporting the property, when he knows that the property is intended for use by the other person to commit or further the commission of a specified unlawful activity.

 

Links

 The Online New Mexico Statute Database

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