Judy Razzetti had an illustrious career as a Special Agent in the Internal Revenue Service Criminal Investigations (IRS-CI) Unit, where she honed her skills in leading complex financial investigations. Her expertise enabled her to testify effectively against sophisticated criminals, often securing their convictions. Throughout her tenure, she was involved in over 100 high-profile cases that included complex tax fraud, money laundering, and identity theft, under the frameworks of the Bank Secrecy Act (BSA)/Patriot Act. Ms. Razzetti’s tax fraud background involves cases related to skimming operations, falsified deductions, use of double books, and return preparer fraud schemes. She is well-versed in the intricate processes of tax prosecutions, including various proof methods and the extensive reviews required to substantiate tax fraud allegations. Her extensive knowledge extends to handling cases linked to the Organized Crime Drug Enforcement Task Force (OCDETF), which involved collaboration across multiple jurisdictions and dealing with diverse types of organized crime groups. Her efforts in tracking financial flows and assets have been repeatedly recognized throughout her career. Moreover, her profound understanding of the Internal Revenue Code and specific violations related to organized crime made her an invaluable resource to other federal agencies dealing with complex criminal issues.
Upon retiring from federal service, Ms. Razzetti has embarked on several consulting ventures. She has conducted numerous fraud reviews related to government loan and Payroll Protection Program (PPP) fraud, particularly in the context of the Small Business Administration (SBA) COVID-19 relief efforts. Her work has involved leveraging various resources to pinpoint and establish federal law violations. Additionally, she has advised Money Services Businesses (MSB) on Anti-Money Laundering (AML) programs, helping them comply with BSA regulations and meet Financial Crimes Enforcement Network (FINCEN) standards. As a private investigator, she played a pivotal role in a brand integrity investigation for a major U.S. tobacco company. Beyond her field work, Ms. Razzetti contributes her knowledge as an adjunct instructor at Randolph Macon College in Virginia.