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Division of Taxation

Office of Criminal Investigation (OCI)

The Office of Criminal Investigation (OCI) is the Division's law enforcement and criminal investigation arm. OCI is a State Law Enforcement agency. Its primary mission is to conduct investigations concerning alleged criminal violations of the State tax code as well as the attendant criminal code violations. OCI enforces all statutes and regulations administered by the Division of Taxation.

OCI Agents work closely with other law enforcement and criminal justice agencies, particularly the New Jersey Office of the Attorney General and the 21 County Prosecutors' Offices, including Federal, State, and local criminal investigators focusing on economic and financial crimes that have tax compliance consequences. OCI special agents also provide homeland security and emergency management support to the Department of the Treasury. OCI's Internal Security Unit (ISU) is responsible for Professional Responsibility investigations relative to employees of the Division of Taxation and Division of Revenue and Enterprise Services.

NJ Treasury Office of Criminal Investigation logo


The Office of Criminal Investigation (OCI) investigates alleged criminal violations of the State tax code and criminal code.

We bring our financial investigative expertise and resources to work with:

  • Criminal justice agencies;
  • Law enforcement agencies;
  • Federal;
  • State; and
  • Multi-jurisdictional organizations on tax-related economic and financial crimes.

Our specialized units include:

Special Investigations Unit (SIU). This unit detects, investigates, and arrests violators of the:

Financial Investigations Unit (FIU) investigates criminal violations involving various taxes administered by the Division. Investigations focus on:

Special Frauds Unit (SFU) This Unit focuses on:

  • Refund fraud;
  • False filings; and
  • Other criminal schemes designed to defraud the State.

SFU also supports the ?Stolen Identity Refund Fraud? task force. This consists of OCI special agents and detectives from the New Jersey State Police Cyber Crimes Unit.

Technical Enforcement Unit (TEU) TEU investigates dishonored payments by individuals and financial institutions.

These investigations include:

  • Dishonored checks and
  • Failed electronic funds transfers.

Internal Security Unit (ISU). ISU is responsible for the safety and security of the Division?s systems and personnel. Some of its functions include:

  • Conducting new hire background checks;
  • Investigating threats, harassment, or intimidation against personnel of the Division of Taxation and the Division of Revenue and Enterprise Services.

Intelligence Unit (OCI2). OCI2 develops relationships with law enforcement and prosecutorial agencies to collect information on criminal matters that affect the Division and Department.

By Telephone:

  • OCI Headquarters (for criminal matters only): 609-322-6914 Representatives are available Monday through Friday, 8:30 am until 4:30 pm (excluding State holidays).
  • 24-Hour Recorded Tip Line: 609-322-6057 (For citizens who wish to report suspected tax violations or allegations of poor conduct or behavior by New Jersey Taxation personnel or other Department of Treasury employees)

By Mail:

  • N.J. Department of the Treasury
    Office of Criminal Investigation
    P.O. Box 284
    Trenton, N.J. 08695

Online:


Last Updated: Tuesday, 09/09/25