Revalidation of Regional Letters of Authority and Investigation of 1979 Tax Cases

January 29, 1981 REVENUE MEMORANDUM CIRCULAR NO. 07-81 SUBJECT : Revalidation of Regional Letters of Authority and Investigation of 1979 Tax Cases TO : All Internal Revenue Officers and Others Concerned For the information of all concerned, notice is hereby given that all Letters of Authority issued by any official of the Bureau for cases still pending investigation are hereby cancelled. Before new Letters of Authority for 1979 and unverified prior years can be issued, the following conditions should be complied with: 1. All fieldmen shall submit an inventory of pending cases as of January 31, 1981 to their respective Revenue District Officers who shall in turn transmit the same to the Regional Director. 2. All fieldmen shall also submit the reports of investigation on all terminated cases to their respective Revenue District Officers so that assessment notices/letters of demand could be issued. 3. All monthly reports of accomplishments under BIR Form No. 40.01 (1) to (5) and BIR Form No. 40.21, up to and including the month of December, 1980, must have been submitted. 4. A certification shall be given by the Revenue District Officer to the Regional Director to the effect that the conditions referred to in paragraphs 1 to 3 above have been fully satisfied. Only after compliance with the above requirements and due notice thereof given to the Commissioner of Internal Revenue can the Regional Directors issue the new Letters of Authority for the Investigation of 1979 and unverified previous years' income tax returns. RUBEN B. ANCHETA Acting Commissioner