To ensure that the State of New York's tax laws are enforced the Department fields a team of dedicated law enforcement officers through the Office of Tax Enforcement (OTE). OTE is divided into two bureaus, the Petroleum, Alcohol and Tobacco Bureau (PATB) and the Revenue Crimes Bureau (RCB).

PATB is primarily concerned with excise taxes levied on the controlled commodities referenced in its name. PATB also investigates other related taxes subject to evasion by regulated industries. 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. RCB focuses its efforts on non-compliance with the personal income tax, sales tax, withholding tax and corporate tax.

New York State Department of Taxation & Finance

Office of Tax Enforcement
1740 Broadway, 17th Floor
New York, NY 10019
800-225-5829
(212) 459-7830
(Albany): (518) 457-9693