in New York
|Law enforcement in|
|Types of agencies|
|New York State Criminal Procedure Law|
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).
PATB is primarily concerned with excise taxes levied on petroleum, alcohol and tobacco. 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.
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|