67th Annual Southeastern Association of Tax Administrators Conference Fraud Activity Roundtable July 9-12, 2017 Kendra Carroll Joe W. Garrett, Jr. Barry L. Kelly Director Sr. Fraud Strategist Deputy Commissioner of Revenue Director of Criminal Investigations Office of Special Investigations Alabama Department of Revenue Louisiana Department of Revenue Georgia Department of Revenue

Investigation Resources Category Louisiana Alabama Georgia Areas Investigated by Investigation Division Criminal Tax Fraud & Employee Misconduct Tag & Title Fraud Other Revenue Regulating Sub-agencies Alcohol & Tobacco Control & Office of Charitable Gaming Alcohol and Tobacco Revenue Employees (includes ATC & OCG) Seven Hundred Fifty-Three (753) 962 Investigation Division Staff Members Ten (10) including director 50 including Chief/Director and Asst. Chief/director Section or Units in Investigation Division Audit Investigations TRIP (Tax Refund Intercept Program) Special Agents-Tax & Auto Crimes Fraud Detection Group-Civil POST Certified Commissioned Criminal Investigators Two (2) 20 Prosecutes Revenue’s Criminal Cases La. Attorney General & District Attorneys State Attorney General and Local District Attorneys La. Investigators have personally assigned vehicles, carry firearms, handcuffs, etc., draft and execute search and arrest warrants. La. Has an Interagency Agreement with the La. Attorney General’s Office

Investigator Requirements Category Louisiana Alabama Georgia POST Certified? Yes YES Annual Training Required to Maintain Certification? Carries Firearms? Drafts and Executes Arrest and Search Warrants? Transports Arrestees? Where Housed? Louisiana Department of Justice (Attorney General’s Office) Jails in the county where the warrants or indictments were created.  La. Investigators have personally assigned vehicles, carry firearms, handcuffs, etc., draft and execute search and arrest warrants. La. Has an Interagency Agreement with the La. Attorney General’s Office

Comparative Demographics Category Louisiana Alabama Georgia Population 4,714,192 4,884,115 10,450,316 Parishes/Counties (only LA has parishes) 64 67 159 Ind. Income Tax Returns Filed in 2016 2,169,800 4,611,852 Fraud Tips Received in FY 2016 923 Unknown Source of Fraud Tips 80% Public 19% LDR 1% Other Agencies 75% public 25% other Identity Theft Matters in FY 2016 881 1,475 Consumer Sentinel Network State Complaint Rates - Fraud 701.9 /100K pop. 32,861 complaints 809.0 /100K pop. 39,344 complaints 1,136.6 /100K pop. 117,189 complaints State Complaint Rates – Identity Theft 69.7 /100K pop. 3,264 complaints 82.4 /100K pop. 4,007 complaints 124.0 /100K pop. 12,787 complaints

Investigation Statistics Category Louisiana Alabama Georgia Fraudulent Refunds Thwarted in FY 2016 $13,934,742.00 $98,136,653.00 Fraudulent Money Recovered in FY 2016 $991,503.91 $150,444.98 Total Stopped or Recovered in FY 2016 $14,926,245.91 $98,287,097.98 Arrests in FY 2016 14 145 Convictions During FY 2016 2 40 ????

Alabama eID State tax Pilot Update Anything to share?

Other Discussion Topics No. Topic 1. How many states have signed documents to fully participate in ISAC? 2. How many states have elected to only receive the alerts from ISAC? 3. How many states have been successful in renewing their SSA Death Master File Subscription? 4. How many states have experienced a decrease in the number of tax returns containing requests for fraudulent refunds? 5. How many states have detected fewer identity thefts this year? 6. ???

How To Report Fraud Category Louisiana Alabama Georgia E-mail Fraud.Mailbox@la.gov Report only accepted by mail and website Mail Criminal Investigations Division P.O. Box 2389 Baton Rouge, LA 70821-2389 Office of Special Investigations 1800 Century Blvd Ste 1175 Atlanta, GA 30345 Fraud Hotline 866.940.7053 Local Line 225.219.2280 404-417-2180 (Not a Public Number) Facsimile 225.219.2287 Reports only accepted by mail and website Online www.revenue.louisiana.gov Click “Tax Fraud” https://gtc.dor.ga.gov/

Any Questions?