What should be done if there is suspicion of possible criminal activity beyond non-compliance?

• A. Document non-compliance, preserve evidence, and refer the matter to the appropriate investigative unit per escalation procedures.
• B. Ignore possible criminal activity and proceed as normal.
• C. Immediately file a criminal complaint without a basis.
• D. Disclose to taxpayer only.

Answer: (A)

When there is suspicion of criminal activity beyond non-compliance, the proper approach is to handle it through the right process: document what you observed, preserve any evidence to maintain its integrity, and escalate the matter to the appropriate investigative unit following escalation procedures. This ensures there is a clear, factual record and that investigators have what they need to assess potential criminal conduct, while protecting the evidence and the rights of all parties involved.

Ignoring the suspicion would allow possible illegal activity to continue unchecked. Filing a criminal complaint without a solid basis can lead to false accusations and could harm due process. Disclosing only to the taxpayer risks compromising the investigation and breaching confidentiality.