Delegation of Authority to Approve and Sign Audit Reports for TY 1999 by ES, TFD and PCD

January 28, 2003 REVENUE DELEGATION AUTHORITY ORDER NO. 01-03 SUBJECT : Delegation of Authority to Approve and Sign Audit Reports for the Taxable Year 1999 by the Enforcement Service (ES), including the Tax Fraud Division (TFD) and Policy Cases Division (PCD), Amending Revenue Delegation Authority Order (RDAO) No. 8-2001 TO : All Internal Revenue Officers and Employees and Others Concerned I. Delegated Authority In order to expedite the issuance of Notices for Informal Conference, Pre-Assessment Notices (PAN) and Final Assessment Notices (FAN) and thereby hasten the collection of deficiency internal revenue taxes on all prescribing cases handled by the TFD and the PCD which are still pending final disposition, the approval and signing of the revenue officers' audit reports is hereby delegated to the Assistant Commissioner, Enforcement Service (ACIR-ES) pursuant to Section 7 of the National Internal Revenue Code. II. Payment of Deficiency Tax/es Payments for deficiency taxes resulting from the audits mentioned above shall only be accepted after the dockets or reports of investigation have been approved by the ACIR-ES and the taxpayer has signed an agreement form manifesting or enunciating his/its agreement to the deficiency tax/es assessed as a result of the tax audit or investigation. III. Post Audit Any superior office, in the exercise of its supervisory powers, may, at any time, conduct or order a post audit of the outputs of the delegated authority herein. IV. Effectivity Clause This RDAO shall take effect immediately upon approval. TcIAHS (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue