Department of Taxation and Finance

Office of Tax Enforcement: Management of Seized Assets (Follow-Up Review)

The Office of Tax Enforcement is responsible for investigating tax fraud in the area of petroleum, alcohol and tobacco excise taxes. These taxes exceed $1 billion a year. Pursuant to the Tax Law, during fraud investigations, the Office confiscates petroleum, alcohol and tobacco products, including the vehicles used to transport these assets. The seized assets are then used as evidence in the prosecution of individuals arrested for evading excise taxes. In our prior audit report 95-S-51, we examined the controls over seized assets found that improvements were needed if the Office was to properly account for, store and dispose of the assets. In our follow-up review, we found that significant progress has been made in implementing our prior audit recommendations.

For a complete copy of Report 96-F-34 click here.
For a copy of the 90-day response click here.