Delegation of Authority to the Deputy Com.-Legal and Inspection Group, Assistant Com.-Legal Service and Regional Directors

July 25, 2006 REVENUE DELEGATION AUTHORITY ORDER NO. 003-06 SUBJECT : Delegation of Authority to the Deputy Commissioner-Legal and Inspection Group, Assistant Commissioner-Legal Service and Regional Directors to Sign Special Power of Attorney, Appoint and Authorize Legal Officers of This Bureau to Appear for and on Behalf of the Commissioner of Internal Revenue for Purposes of Pre-Trial Conference TO : All Internal Revenue Officers and Others Concerned Pursuant to Section 7 of the National Internal Revenue Code and Rule 18, Sec. 4 of the Revised Rules of Court, the Deputy Commissioner-Legal and Inspection Group and/or the Assistant Commissioner-Legal Service (for cases handled in the national office of the Bureau) and Regional Directors (for cases handled in the regional offices of the Bureau) are hereby given the authority to sign Special Power of Attorney, appoint and authorize legal officers to appear for and on behalf of the Commissioner of Internal Revenue before the various courts, government agencies and other quasi-judicial bodies on such dates as may be directed by said courts, government agencies and other quasi-judicial bodies with full power to do and perform the following acts: cHCIDE (a) The possibility of amicable settlement subject to the provisions of Section 204 of the Tax Code on compromise settlement of tax liabilities; (b) The necessity or desirability of amendments to the pleadings; (c) The possibility of obtaining stipulations or admissions of fact and documents to avoid unnecessary proof; (d) The limitation of the number of witnesses; (e) The simplification of the issues; (f) The advisability of a preliminary reference of issues to a commissioner; (g) The propriety of rendering judgment on the pleadings, or summary judgment, or of dismissing the action should a valid ground therefore be found to exist; (h) The advisability or necessity of suspending the proceedings; and (i) Such other matters as may aid in the just and speedy disposition of the case. In the absence of said officials, the officials next-in-rank are hereby authorized to sign the Special Power of Attorney, appoint and authorize said legal officers of this Bureau. All internal revenue officers and others concerned are requested to give this Circular as wide a publicity as possible. aTIEcA (SGD.) JOSE MARIO C. BUAG Commissioner of Internal Revenue