Incumbents of Revenue Collector and Cash Clerk Positions Not To Be Assigned in Their Hometowns

August 12, 1977 REVENUE MEMORANDUM CIRCULAR NO. 26-77 TO : Revenue Service Chiefs, Revenue Regional Directors, Revenue District Officers, and all others concerned SUBJECT : Incumbents of Revenue Collector and Cash Clerk Positions Not To Be Assigned in Their Hometowns In our yearly plantilla of personnel, the positions of revenue collector and cash clerk are authorized by revenue districts. The particular municipalities where the positions belong within the district, is not specified in the authority. The towns where incumbents of these positions are to be assigned are left to the sound discretion of the regional directors and revenue district officers. We have noted that many revenue collectors and cash clerks are assigned in their hometowns. Since they are from the town of assignment, some taxpayers are their relatives. They are familiar with almost all of the taxpayers therein. Familiarity with taxpayers make it difficult for the revenue collectors and cash clerks to be strictly objective in the performance of their tax collection duties. In view hereof, and as a matter of policy, incumbents of the positions of revenue collector and cash clerk must henceforth, not be assigned in their hometowns. This circular takes effect immediately. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8