New York State Office of Tax Enforcement

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).[1]

Law enforcement
in New York
Law enforcement in
Officers
Types of agencies
  • State
  • County
  • Municipal agencies
  • College and university
  • Other
  • Defunct
Law
New York State Criminal Procedure Law

Petroleum, Alcohol and Tobacco Bureau

PATB is primarily concerned with excise taxes levied on petroleum, alcohol and tobacco.[1] PATB also investigates other related taxes subject to evasion by regulated industries.[1] These taxes include the petroleum business tax, highway use tax, and the sales and use tax on sales of regulated commodities. In addition, PATB is responsible for enforcement of the Cigarette Marketing Standards Act.[1]

Special Investigations Unit

SIU focuses its efforts on non-compliance with personal income tax, sales tax, withholding tax and corporate tax.[1]

Officers Killed in the Line Of Duty

Five officers of the New York State Office of Tax Enforcement have died in the line of duty, all of these deaths were due to the attacks of September 11, 2001.

Officer's Name End Of Watch Cause Of Death
Petroleum, Alcohol and Tobacco Bureau Chief Charles Mills Tuesday, September 11, 2001 Terrorist Attack
Revenue Crimes Bureau Assistant Deputy Commissioner William Pohlmann Tuesday, September 11, 2001 Terrorist Attack
Revenue Crimes Bureau Investigator Clyde Frazier Tuesday, September 11, 2001 Terrorist Attack
Revenue Crimes Bureau Investigator Salvatore Papasso Tuesday, September 11, 2001 Terrorist Attack
Revenue Crimes Bureau Investigator Richard Moore Tuesday, September 11, 2001 Terrorist Attack

References
  1. "Tax Enforcement". Annual Report 2000-2001. NYS Department of Taxation and Finance. Archived from the original on 2012-12-14.
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