The Indiana Department of Revenue (DOR) has recently enhanced steps to identify and confront businesses engaged in illegal activity by using illegal sales transaction manipulation devices or computer programs, often called tax zappers. Tax zappers delete or modify sales transactions with the intention of avoiding paying income, sales and/or food and beverage tax. Businesses are often approached by unscrupulous marketers of these devices with the false promise of this illegal practice going unnoticed. DOR is ensuring it’s not. DOR has established a team of forensic fraud analysts, tax auditors, tax attorneys and investigators to research and adopt best practices to stop this illegal activity. This team is partnering with sister states, the Internal Revenue Services and industry-leading fraud detection companies to refine DOR’s detection, audit and verification processes. Indiana legislation allows DOR to fine individuals that use tax zapper software (IC 35-43-5-4.6). DOR also works collaboratively with prosecutors and law enforcement throughout the state to investigate and prosecute individuals committing this form of tax fraud.