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.
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:
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:
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:
Internal Security Unit (ISU). ISU is responsible for the safety and security of the Division?s systems and personnel. Some of its functions include:
Intelligence Unit (OCI2). OCI2 develops relationships with law enforcement and prosecutorial agencies to collect information on criminal matters that affect the Division and Department.
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