Apprehension of Jose Mariano Y. Cruz Alias Leopoldo Castro Posing as BIR Agent

October 22, 1992 REVENUE MEMORANDUM CIRCULAR NO. 51-92 SUBJECT : Apprehension of Jose Mariano Y. Cruz Alias Leopoldo Castro Posing as BIR Agent TO : All Regional Directors, Revenue District Officers and All Employees of the BIR Information is hereby given that on August 21, 1992, elements of the PNP of Valenzuela, Metro Manila, apprehended Jose Mariano Y. Cruz alias "Leopoldo Castro", 49 years old, married, a native of Surigao City and residing at Barangay Mayapa, Calamba, Laguna, while extorting money from businessman Domingo Zapata of Valenzuela, Metro Manila. Jose Mariano Y. Cruz has been posing as a BIR employee, using fake BIR I.D. No. 1216 in the name of Leopoldo Castro, purportedly signed by Commissioner Jose U. Ong. When apprehended, the following documents were seized from the impostor, to wit: 1. BIR I.D. No. 1216, in the name of Leopoldo Castro with TAN-13579636-D, duly signed by JOSE U. ONG, Commissioner. 2. Receipt with Nos. 005 dated August 13, 1992 in the amount of five hundred pesos, signed by LEOPOLDO CASTRO. cd 3. Authorization from Bureau of Internal Revenue, Region 3-B, signed by MANUEL P. SANTOS, dated August 12, 1992. 4. Certificate of inspection dated August 13, 1992. 5. Demand Letter in the amount of Two Thousand pesos, dated August 20, 1992, signed by POL CASTRO, BIR examiner. 6. Mission Order from BIR, dated August 18, 1992, signed by JOSE U. ONG, commissioner BIR. 7. Certification from KAWANIHAN NG RENTAS INTERNAS Revenue Region No. 3-B, Valenzuela, Metro Manila, dated August 21, 1992, signed by VIRGINIA L. AGUINALDO, Chief, Adm. Branch. 8. Several pieces of receipt with revenue stamp. cd i 9. Several authorization letter to POL CASTRO and M. SANDEL from Bureau of Internal Revenue Region 4-B, Quezon City, all dated August 18, 1992, all Nos. 002 RR, all duly signed by Manuel P. Santos, Chief, Assessment Branch. For personal identification, a picture of JOSE MARIANO Y. CRUZ alias LEOPOLDO CASTRO has been reproduced hereon. cd All officials and employees of the BIR are hereby enjoined to give this circular as much publicity as possible. (SGD.) VICTOR A. DEOFERIO, JR. Deputy Commissioner (Officer-in-Charge)