The unit deals with a large variety of topics and investigations relating to both business and personal tax matters. The unit is a multi-faceted group of Investigators and support staff that are cross-trained in various different State taxes. They perform reviews, analysis and make determinations as to the validity of the information filed. The team manages Identity Theft, Partnership Taxes/Fees, and Taxation Data Warehouse projects that include non-filers for Corporation Business Tax. The Dishonored Check/Court Referral Unit, part of the Project Enforcement Team, investigates, determines the validity, and the replacement of Bad Checks and Electronic Funds Payments, as well as, personal income tax, business taxes, and businesses who have failed to register themselves. When taxpayers fail to file and pay, register or replace dishonored payments, these cases can be referred to the Office of Criminal Investigations (OCI) to pursue criminal charges through county or municipal courts.