1. 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

2. 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

3. 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

4. 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

5. 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
????

6. Alabama eID State tax Pilot Update
Anything to share?

7. 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.
???

8. How To Report Fraud Category Louisiana Alabama Georgia E-mail
Report only accepted by mail and website
Mail
Criminal Investigations Division
P.O. Box 2389
Baton Rouge, LA
Office of Special Investigations
1800 Century Blvd Ste 1175
Atlanta, GA 30345
Fraud Hotline
Local Line
(Not a Public Number)
Facsimile
Reports only accepted by mail and website
Online
Click “Tax Fraud”

9. Any Questions?