Illinois Bureau of Criminal Investigations

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The responsibility of the Bureau of Criminal Investigation (BCI) is the enforcement of revenue related laws.

Revenue income that a business has from its normal business activities

In accounting, revenue is the income that a business has from its normal business activities, usually from the sale of goods and services to customers. Revenue is also referred to as sales or turnover. Some companies receive revenue from interest, royalties, or other fees. Revenue may refer to business income in general, or it may refer to the amount, in a monetary unit, earned during a period of time, as in "Last year, Company X had revenue of $42 million". Profits or net income generally imply total revenue minus total expenses in a given period. In accounting, in the balance statement it is a subsection of the Equity section and revenue increases equity, it is often referred to as the "top line" due to its position on the income statement at the very top. This is to be contrasted with the "bottom line" which denotes net income.

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Special agents handle a wide range of investigations, including those involving tax fraud, tax evasion, and other acts that circumvent revenue laws. Examples of these investigation for the various taxes administered by the department include:

A Special Agent, in the United States, is usually a criminal investigator or detective for a federal or state government, that primarily serves in investigatory positions. Additionally, many federal and state "Special Agents" operate in "criminal intelligence" based roles as well. Within the US federal law enforcement system, dozens of federal agencies employ federal law enforcement officers, each with different criteria pertaining to the use of the titles Special Agent and Agent.

A use tax is a type of tax levied in the United States by numerous state governments. It is essentially the same as a sales tax but is applied not where a product or service was sold but where a merchant bought a product or service and then converted it for its own use, without having paid tax when it was initially purchased. Use taxes are functionally equivalent to sales taxes. They are typically levied upon the use, storage, enjoyment, or other consumption in the state of tangible personal property that has not been subjected to a sales tax.

The special agents who staff the Bureau of Criminal Investigation are sworn peace officers. They are required to have a four-year college degree plus complete a 12-week police academy and required courses. Agents also attend in-service training and are required to meet firearms qualifications.

Police academy training institution for new police recruits

A police academy is a training school for new police recruits, also known as a law enforcement academy. Some are known as colleges or universities. They all have various background checks, examination, physical requirements, medical requirements, legal training, driving skills, equipment training and firearm training for new police recruits. The academy prepares the recruits for the police force they will be assigned to when they graduate.

These highly trained, law enforcement personnel work mainly with white-collar crime. As investigators, they develop and evaluate evidence. They often work closely with federal, state, county, and local law enforcement agencies and make arrests, conduct searches and seizures, and participate in raids. Their expertise in financial crime investigations is often sought by other law enforcement agencies.

White-collar crime financially motivated nonviolent crime committed by business and government professionals

White-collar crime refers to financially motivated, nonviolent crime committed by businesses and government professionals. It was first defined by the sociologist Edwin Sutherland in 1939 as "a crime committed by a person of respectability and high social status in the course of their occupation". Typical white-collar crimes could include wage theft, fraud, bribery, Ponzi schemes, insider trading, labor racketeering, embezzlement, cybercrime, copyright infringement, money laundering, identity theft, and forgery. Lawyers can specialize in white-collar crime.

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Bureau of Alcohol, Tobacco, Firearms and Explosives federal law enforcement organization of the United States

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Canada Revenue Agency government agency

The Canada Revenue Agency, known as the Canada Customs and Revenue Agency previously and as Revenue Canada before that, is a Canadian federal agency that administers tax laws for the Government of Canada and for most provinces and territories, international trade legislation, and various social and economic benefit and incentive programs delivered through the tax system. It also oversees the registration of charities in Canada, and tax credit programmes such as the Scientific Research and Experimental Development Tax Credit Program.

A racket is an organized criminal act, usually in which the criminal act is some form of a business, or a way to earn illegal money regularly, briefly but repeatedly. A racket is often a repeated or continuous criminal operation. Originally and often still specifically, a racket was a criminal act in which the perpetrator or perpetrators fraudulently offer a service to solve a nonexistent problem, a service that will not be put into effect, or a service that would not exist without the racket. Conducting a racket is racketeering. Particularly, the potential problem may be caused by the same party that offers to solve it, but that fact may be concealed, with the specific intent to engender continual patronage for this party.

Indian Gaming Regulatory Act law governing Native American (Indian) gambling industries

The Indian Gaming Regulatory Act is a 1988 United States federal law that establishes the jurisdictional framework that governs Indian gaming. There was no federal gaming structure before this act. The stated purposes of the act include providing a legislative basis for the operation/regulation of Indian gaming, protecting gaming as a means of generating revenue for the tribes, encouraging economic development of these tribes, and protecting the enterprises from negative influences. The law established the National Indian Gaming Commission and gave it a regulatory mandate. The law also delegated new authority to the U.S. Department of the Interior and created new federal offenses, giving the U.S. Department of Justice authority to prosecute them.

Texas Department of Insurance

The Texas Department of Insurance (TDI) regulates insurers and other companies that conduct insurance business in Texas, and assists Texas-based insurance consumers. TDI was founded in 1876 as the Department of Insurance, Statistics and History. The agency is headquartered at the William P. Hobby State Office Building at 333 Guadalupe Street in Austin, Texas, United States.

A tax protester, in the United States, is a person who denies that he or she owes a tax based on the belief that the Constitution, statutes, or regulations do not empower the government to impose, assess or collect the tax. The tax protester may have no dispute with how the government spends its revenue. This differentiates a tax protester from a tax resister, who seeks to avoid paying a tax because the tax is being used for purposes with which the resister takes issue.

The Office of Criminal Investigations (OCI) was established to provide the U.S. Food and Drug Administration (FDA) with a specific Office to conduct and coordinate Criminal investigations. OCI special agents employ customary federal law enforcement methods and techniques in the investigation of suspected criminal violations of the Federal Food, Drug, and Cosmetic Act, the Federal Anti-Tampering Act, and other related federal statutes. OCI investigations concentrate on significant violations of these laws, with a priority on conduct that may present a danger to the public health. OCI is a relatively small agency, employing approximately 180 Special Agents.

The Illinois Department of Revenue (IDOR) is the code department of the Illinois state government that collects state taxes, operates the state lottery, oversees the state's casino industry, oversees the state's thoroughbred and harness horse racing industries, and regulates the distribution of alcoholic beverages throughout Illinois, including beer, wine, and liquor. It is headquartered at the Willard Ice Building Located at 101 W Jefferson in Springfield, Illinois.

Delaware Division of Alcohol and Tobacco Enforcement

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Internal Revenue Service, Criminal Investigation (IRS-CI) investigates potential criminal violations of the U.S. Internal Revenue Code and related financial crimes in a manner intended to foster confidence in the tax system and deter violations of tax law. While other federal agencies also have investigative jurisdiction for money laundering and some bank secrecy act violations, the Internal Revenue Service (IRS) is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code.

Florida Division of Alcoholic Beverages and Tobacco

The Division of Alcoholic Beverages and Tobacco (ABT) is the Florida state government agency which licenses and regulates the sale of alcoholic beverages and tobacco. It is part of the Florida Department of Business and Professional Regulation (DBPR).

Federal crime in the United States Actions made illegal by Congress

In the United States, a federal crime or federal offense is an act that is made illegal by U.S. federal legislation. Prosecution happens at both the federal and the state levels and so a "federal crime" is one that is prosecuted under federal criminal law and not under state criminal law under which most of the crimes committed in the United States are prosecuted.

The Pennsylvania Department of Revenue (DOR) is an agency of the U.S. state of Pennsylvania. The department is responsible for collecting all Pennsylvania taxes, including all corporate taxes and taxes on inheritance, personal income, sales and use, realty transfer, motor fuel, and all other state taxes. The DOR was created in 1927 and began operating in 1929.

California Department of Justice

The California Department of Justice is both a statewide investigative law enforcement agency and state legal department in the California executive branch under the elected leadership of the California Attorney General (AG) which carries out complex criminal & civil investigations, prosecutions, and other legal services throughout the state.

The New York State Office of Tax Enforcement (OTE) is a law enforcement entity of the New York State Department of Taxation and Finance (DTF) that conducts criminal and civil investigations, investigators employed in the office carry firearms and have police powers to make arrests and execute search warrants. The office is divided into two bureaus, the Petroleum, Alcohol and Tobacco Bureau (PATB) and the Revenue Crimes Bureau (RCB) that was recently renamed to a newly formed Special Investigations Unit (SIU).

A tax protester is someone who refuses to pay a tax claiming that the tax laws are unconstitutional or otherwise invalid. Tax protesters are different from tax resisters, who refuse to pay taxes as a protest against a government or its policies, or a moral opposition to taxation in general, not out of a belief that the tax law itself is invalid. The United States has a large and organized culture of people who espouse such theories. Tax protesters also exist in other countries.

Internal Revenue Service revenue service of the United States federal government

The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The IRS is responsible for collecting taxes and administering the Internal Revenue Code, the main body of federal statutory tax law of the United States. The duties of the IRS include providing tax assistance to taxpayers and pursuing and resolving instances of erroneous or fraudulent tax filings. The IRS has also overseen various benefits programs, and enforces portions of the Affordable Care Act.

Tax protesters in the United States advance a number of administrative arguments asserting that the assessment and collection of the federal income tax violates regulations enacted by responsible agencies –primarily the Internal Revenue Service (IRS)– tasked with carrying out the statutes enacted by the United States Congress and signed into law by the President. Such arguments generally include claims that the administrative agency fails to create a duty to pay taxes, or that its operation conflicts with some other law, or that the agency is not authorized by statute to assess or collect income taxes, to seize assets to satisfy tax claims, or to penalize persons who fail to file a return or pay the tax.

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