Guidelines for Reporting Tax Fraud 

Your tips are important. By helping us crack down on tax fraud, you help make sure that everyone in New Mexico pays a fair share of taxes. Those taxes, as you know, are used to pay for the public services our state provides. 

How to Report Tax Fraud 

There are three ways to report tax fraud.

  1. Call the 24-Hour New Mexico Tax Fraud Hot Line: 1-866-457-6789.
  2. Send an Email: Tax.Fraud@state.nm.us
  3. Download the Fraud Information Report  Complete the form and mail or fax it to:

New Mexico Taxation and Revenue Department

Tax Fraud Investigations Division

P.O. Box 8487
Albuquerque, NM  87198
Fax Number: (505) 841-5581

To report federal tax fraud to the Internal Revenue Service, call 1-800-829-0433
Please include as much of the following information as you can. It is extremely helpful in investigating any complaint of tax fraud:

The Suspected Tax Violation

  • What tax violation(s) do you suspect?
  • Is the suspect involved in any other criminal activities?
  • What tax years are involved?

Personal Information

  • What is/are the full name of all the suspect(s)?
  • What is/are the suspects home addresses and phone number(s)?
  • What is/are the suspects marital status and names of spouse and children?
  • What is/are the suspects banks name, address, account number(s)?
  • What is/are the make/model/color of vehicle(s) owned by the suspect(s)?

Employment Information

  • If the suspect is an employee, who is the employer?  
  • Name of employees manager? 
  • If the suspect owns a business, what is its name and address? 
  • Is the business a sole proprietorship, a partnership, or a corporation? 
  • Who are the suspects business partners?
  • What is the suspects business phone number?  
  • How long has the suspect been in this business/job?
  • What is the suspects Social Security Number or Employer Identification Number?
  • What is the suspects profession or job title?

Please Note: Complaints about improper claiming of dependents or other issues related to the federal income tax return should be reported to the Internal Revenue Service (IRS) at 1-800-829-1040. 

To report MVD Fraud, call 1-866-750-4833 or send an email to: Zero.Fraud@state.nm.us

Links

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

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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