Denial of Claim for Employee Benefits

August 2, 1988 REVENUE MEMORANDUM CIRCULAR NO. 42-88 SUBJECT : Denial of Claim for Employee Benefits TO : All Regional Directors, Assistant Commissioners and Other Internal Revenue Officers Concerned For the information and guidance of all Regional Directors, Assistant Commissioners and other internal revenue officers concerned, quoted hereunder is the memorandum of the undersigned dated June 20, 1988: "June 20, 1988" "MEMORANDUM FOR: The Chief, Personnel Division "This refers to the claim for employee benefits of Mr. ZACARIAS NUEZ, former internal revenue employee who was considered resigned from the service effective November 7, 1979. acd "The records show that on July 23, 1979, Mr. Nuez was administratively charged for grave misconduct in Office; that on November 7, 1979, then Acting Commissioner Efren I. Plana terminated his services in this wise: "In line with the decision of the President yesterday, you are hereby considered resigned effective as of the date hereof." "that subsequent requests for reinstatement have been denied; that similarly, his claim for employee benefits have been repeatedly denied because the act of the Commissioner in terminating his service by considering him resigned is, in effect, a separation for cause thus resulting in the loss of employee benefits; that the 3rd Indorsement dated November 23, 1987 by the Revenue Service Chief, (Inspection) stated the case against Mr. Nuez as follows: ". . . Had the Administrative case against Mr. Nuez been pursued, the same would have resulted to his dismissal from the revenue service in view of the overwhelming evidences against him." "It is observed that his wife had been tirelessly writing letters to then Commissioner Ruben B. Ancheta, and lately to President Corazon C. Aquino, professing innocence in behalf of her husband and claiming employee benefits. Each time such letter is received, time is wasted recovering the dockets elsewhere in our records file. Since denial of employee benefits in the case of Mr. Nuez is justified by the overwhelming weight of evidence and considering the length of time that has already elapsed since his separation from the service in 1979, the possibility of having his request for benefits being granted is almost nil. cd "In view, thereof, and in order to immediately deal with the claim of Mr. Nuez let this Memorandum be circularized for the information and easy reference by all persons concerned. "xxx xxx xxx" Please be guided accordingly. acd BIENVENIDO A. TAN, JR. Commissioner