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Tax Fraud Investigations Division
The TFID enforces criminal statutes relative to the New Mexico Tax Administration Act and other related financial crimes as they impact New Mexico state taxes. It identifies and prosecutes fraud, while encouraging and achieving voluntary compliance with New Mexico tax laws.
Additionally, the Division promotes efficiency, effectiveness, equity, honesty, and accountability within TRD. The Division conducts internal administrative investigations of possible TRD employee misconduct and tax-related criminal investigations.
Tax Fraud Hotline
Vince Mares is an experienced law enforcement executive of over three and a half decades. Prior to serving as director of the Tax Fraud Investigations Division, he served as the director of the State of New Mexico Racing Commission from 2012-2015. Vince also previously served as chief of police for the City of Raton, New Mexico.
He was nominated to and completed the Federal Bureau of Investigation’s National Academy. Vince also attended Northwestern University School of Police Staff and Command and the Law Enforcement Executive Development Association Command College. He possesses an Executive Law Enforcement certification issued by the State of New Mexico Law Enforcement Academy.
Gregory McCormick has over 30 years’ law enforcement experience in federal, state, and local governments. He served as superintendent of the Air Force Office of Special Investigations Detachment 116 on Kirtland AFB, as an intelligence analyst with National Nuclear Surety Administration, a state investigator with New Mexico Taxation and Revenue Motor Vehicle Division, and as a Texas peace officer with the Abilene Police Department.
Gregory has a Bachelor’s in Intelligence Studies from American Military University and will complete his Master’s in Business Administration from Colorado State University in Spring 2021.
There are several ways to contact the Division.
- Vince Mares, director. (505) 629-8630 /email email@example.com
- Greg McCormick, deputy director. (505) 629-7708 /email: firstname.lastname@example.org
- Tax Fraud Hotline: 1 (866) 457-6789
- Email: email@example.com
Tax Fraud Investigations Division
P.O. Box 8487
Albuquerque, NM 87198-8487
- Fax: (505) 841-2973
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 TFID special agents. The FAB acts as the primary technical advisor to the prosecuting attorney and TFID special agents in criminal tax investigations.
Internal Investigations Bureau
The Internal Investigations Bureau (IIB) consists of TRD state investigators. The IIB is the primary resource to receive complaints and investigate allegations of non-tax related criminal activities and employee misconduct within TRD and contractual MVD partners. IIB conducts criminal and/or administrative investigations involving employee misconduct, fraud involving the Motor Vehicle Code, embezzlement, theft, and 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) consists of New Mexico certified law enforcement officers. These special agents have full law enforcement authority granted by the State of New Mexico Law Enforcement Academy. The TFIB, which has subpoena power, 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 charged with 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.
TFID Investigative Authority
TFID has the authority to investigate any potential violation of state statute related to taxes.
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.
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 which 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: 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. 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. 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 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.