You can report taxpayers who violate the City's tax laws. These tax laws include:

  • Business tax 
  • Cigarette tax
  • Personal income tax 
  • Property tax
  • Sales tax

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

You can report tax fraud or evasion:

Online

Report tax fraud and evasion.

By Phone

Call 311 for assistance.

By Fax

Send a fax to (212) 748-6998

By Mail or In Person

NYC Department of Finance
Office of Tax Enforcement
375 Pearl Street, 26th Floor
New York, NY 10038

You may be compensated for reporting tax fraud. The New York False Claims Act allows whistleblowers to bring lawsuits on behalf of the State or the City when they suspect fraud.

Learn more about the New York State False Claims Act.