Business Tax Fraud
You can report businesses that:
- Don’t file tax returns
- Make false statements about their income, expenses, or losses on their tax returns
- Operate from home, but don’t file Unincorporated Business Tax Returns
- Are located in Manhattan below 96th Street and pay more than $250,000 per year in rent but don’t file Commercial Rent Tax returns
Cigarette Tax Fraud
You can report vendors who:
- Sell fake cigarettes
- Sell cigarettes without tax stamps
- Sell cigarettes with out-of-state tax stamps
- Sell cigarettes without a license
In addition to reporting cigarette tax fraud to the Sheriff, you can also report the illegal sale of cigarettes or a business avoiding cigarette taxes to the New York Police Department. Learn more on the Cigarette Sale Complaint page.
Payroll Fraud
You can report businesses that pay workers “off the books” by paying them in cash and not withholding taxes or paying into Social Security or Worker’s Compensation.
Personal Income Tax Fraud
You can report taxpayers who:
- Don’t file personal income tax returns with the IRS or New York State
- Make false statements on their personal income tax returns by underreporting their income or by making false statements about dependents, expenses, or charitable contributions
- Live in New York City, but create false documents to make it appear that they live outside the City so they can reduce their personal income tax
Property-Related Tax Fraud
You can report fraud involving:
- Illegal rental income (landlord not reporting income from an illegal apartment)
- Exemptions and abatements, including SCRIE and DRIE rent freeze benefits
Sales Tax Fraud
You can report businesses that:
- Charge sales tax, but steal it rather than turning it over to the State
- Don’t charge sales tax when customers pay in cash
- Use special software to erase transactions from computerized cash registers so they can steal sales tax
