Report Tax Fraud

Thank you for your interest in reporting tax fraud within the State of West Virginia. Referrals or tips regarding possible fraud will remain confidential.

The West Virginia Tax Division’s Criminal Investigations Division conducts criminal investigations of alleged tax evasions, improper or fraudulent tax activities, and other related issues.

Referrals or tips regarding possible fraud will remain confidential. West Virginia Code § 11-10-5d prohibits us from providing any feedback on information provided. You will not hear back from the Criminal Investigations Division about the status of your tip.

What Is Tax Fraud?

West Virginia Code § 11-9-1 et seq. defines criminal tax violations. Examples of violations include:

  • Collecting consumers sales and service tax (sales tax) but not remitting it to the Tax Division;
  • Not remitting employer withholding taxes;
  • Structuring income to unlawfully avoid taxation;
  • Distributing or selling motor fuels, tobacco products, e-vapors, and soft drink products upon which the excise taxes have not been paid;
  • Filing fraudulent returns to obtain illegal or multiple refunds.

The Criminal Investigations Division will investigate tax violations that appear to be willful and intentional on the part of the taxpayer.

Report Tax Fraud Online

To report tax fraud, you can complete an Online Criminal Investigation Information Referral Form.

Report Tax Fraud by Mail

If you do not wish to use the Online Referral Form, you can send a letter to the following address:

  • Criminal Investigations Division
  • P.O. Box 1641
  • Charleston, West Virginia 25326-1641

Please include the following information, to the extent known:

  • Name and address of the person you are reporting
  • The taxpayer identification number (social security number for an individual or employer identification number for a business)
  • A brief description of the alleged violation, including how you became aware of or obtained the information
  • The years involved
  • The estimated dollar amount of any unreported income

Report Tax Fraud by Phone

Call (304) 558-8510

Note: Although you are not required to identify yourself, it is helpful to do so.

You can also report a tip to IRS Criminal Investigations at 1-800-829-0433.