Delegation of Authority to Sign Letter/s of Authority of the Tax Fraud Division (TFD) and Policy Cases Division (PCD)

June 10, 2002 REVENUE DELEGATION AUTHORITY ORDER NO. 05-02 TO : All Internal Revenue Officers, Employees and Others Concerned SUBJECT : Delegation of Authority to Sign Letter/s of Authority of the Tax Fraud Division (TFD) and Policy Cases Division (PCD) I. Delegated Authority Pursuant to Section 7 of the Tax Code of 1997, the authority of the Commissioner of Internal Revenue to sign Letter/s of Authority (LA) for the Tax Fraud Division (TFD) and Policy Cases Division (PCD) of the Enforcement Service is hereby delegated to the Assistant Commissioner, Enforcement Service based on the report of preliminary investigation with prima facie evidence of fraud and/or the list of taxpayers recommended for audit based on approved audit programs as approved by the Deputy Commissioner for the Legal and Inspection Group (DCIR-LIG), pursuant to Part I(A)(1) of Revenue Delegation Authority Order No. 8-2001 dated November 19, 2001. II. Prohibition Against the Issuance of Tax Verification Notice/Assessment Notice in Cases Not Covered by Letter of Authority In no case shall a Tax Verification Notice or Preliminary/Final Assessment Notice be issued to a taxpayer without a Letter of Authority having been previously issued for the investigation of such taxpayer. III. Repealing Clause Any revenue issuance, including Revenue Delegation Authority Order No. 8-2001, inconsistent herewith is hereby amended accordingly. IV. Effectivity Clause This Revenue Delegation Authority Order shall take effect immediately upon approval. (SGD.) REN G. BAEZ Commissioner of Internal Revenue