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Rules and Regulations of the State of Georgia
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Subject 560-5-2 SUBSTANTIVE RULES

Rule 560-5-2-.01 Investigation of Personnel

At the direction of the Commissioner of Revenue or his Deputies, investigations are made to determine that Personnel of all Divisions of the Department of Revenue honestly and faithfully perform all duties entrusted to them.

Rule 560-5-2-.02 Employees Report of Irregularities

All personnel of the Department of Revenue having any information of any irregularity shall report it immediately to Special Investigations. Any person in this Department who fails to report such information could be dismissed for cause by the Commissioner. All reports, complaints and allegations concerning employees shall be made known by Special Investigations to the Commissioner, Department of Revenue, or his Deputies.

Rule 560-5-2-.03 Reports or Complaints Against Commissioner

All reports, complaints or allegations against the Commissioner shall be made directly to the Governor with no duty to apprise the Commissioner of the contents thereof.

Rule 560-5-2-.04 Report of Irregularities by Public

All members of the public are urged to report any information concerning irregularities in tax matters or in the work or behavior of the employees of the Revenue Department to Special Investigations, Trinity-Washington Building, Atlanta, Georgia. All such information shall be held confidential and shall not be released without the consent of the person supplying the information. Special Investigations will coordinate with all Divisions of the Revenue Department which may be involved in an investigation.

Rule 560-5-2-.05 Procedures for Investigations

Requests for investigations to be conducted by Special Investigations are made by the Governor's Office, the Commissioner or his Deputies or Division Directors. When applicable, the Chief Special Investigator obtains approval prior to conducting these investigations, from the Commissioner or his Deputies. On completion of the investigation, copies of the report are forwarded to the Commissioner and others designated by him. This procedure shall be followed except in pre-employment investigations requested by the Personnel Administrator.

Rule 560-5-2-.06 Other Assigned Investigations

At the direction of the Governor's Office, the Commissioner, his Deputies or the Division Directors, Special Investigations is assigned other confidential investigations. On completion of these investigations, reports are made in either written or oral form, directly to the Commissioner or the requesting agency, as appropriate. Due to the confidential nature of these investigations, they are generally made by the Chief Special Investigator; however, they may be conducted by a Special Investigator.