[§231-82]  Special enforcementsection; functions, powers, and duties.  The special enforcement sectionshall have the following functions, powers, and duties:

(1)  Investigate reported or suspected violations oftax laws for civil enforcement purposes, including through covert means, with astated priority of investigating cash-based businesses as defined in section231-93;

(2)  Enforce the tax laws by issuing, enforcing, orexecuting citations, fines, infractions, assessments, liens, levies, writs,warrants, injunctions, or other process;

(3)  Serve as fraud referral specialists to assist inthe development and review of fraud cases for appropriate disposition ofpotentially fraudulent activities, including referral to criminal investigatorsand assessment of civil fraud penalties; provided that personnel assigned tothe special enforcement section may not participate in any criminalinvestigation;

(4)  Organize and hold public informational meetingson issues of tax laws, including compliance deficiencies in segments of theeconomy, and undertake any other activities to encourage taxpayers,practitioners, or others to maintain responsibility and compliance with theirtax obligations;

(5)  Coordinate with other sections or divisionswithin the department of taxation, other departments or branches of the stategovernment, any branches of the county government, or the federal government onmatters relating to civil enforcement of the tax laws, including jointinvestigations, information-sharing arrangements, or concurrent collectionefforts; provided that personnel assigned to the special enforcement sectionmay not participate in any criminal investigation;

(6)  Compile information received by third parties,including taxpayers, competitors, government agencies, confidential sources, orpublic sources and delegate this information within the department for properhandling.  Proper handling may include referral internally to other civil orcriminal enforcement sections;

(7)  Conduct investigations, research, and studies ofmatters relevant to the complex or sensitive civil enforcement of the tax laws;and

(8)  Perform such other acts as may be incidental tothe exercise of the functions, powers, and duties set forth in this section oras otherwise directed by the director of taxation. [L 2009, c 134, pt of §2]