Audit Review Assignment as an Additional Qualification Standard for Appointment and/or Designation as Chief of Section or Group Supervisor for Tax Assessment Functions

February 27, 1985 REVENUE MEMORANDUM ORDER NO. 08-85 SUBJECT : Audit Review Assignment as an Additional Qualification Standard for Appointment and/or Designation as Chief of Section or Group Supervisor for Tax Assessment Functions In order to enhance the effectiveness, proficiency and efficiency of Chiefs of Sections and Group Supervisors and to raise the standards of supervision in tax audits and investigation, no revenue examiner shall be appointed as Senior Revenue Examiner or Supervising Revenue Examiner, or designated to perform supervisory duties or functions in the audit and investigation of internal revenue tax liabilities, unless he has previously been assigned to perform audit-review functions in either the Sector Audit Review Division or National Audit Review Division [National Office] or Assessment Branches [Revenue Regional Offices] - hereinafter to be referred to as " audit-review assignment ." The duration of the audit-review assignment shall be for an uninterrupted period of not less than one (1) year immediately prior to a revenue examiner's proposed appointment or designation, except in the following cases - 1. A Revenue Examiner who is (a) otherwise qualified for promotion; (b) presently holding an item of Senior Revenue Examiner or Supervising Revenue Examiner; (c) not yet assigned or designated to perform duties as Chief of Section (in an audit division) or as Group Supervisor in a Revenue District Office and (d) included or includible in a promotable list, shall be required to undertake an audit-review assignment for a period of not less than six (6) months before he may be considered for promotion by the Promotions Board. acd 2. An incumbent Chief of Section or Group Supervisor who is otherwise qualified for promotion shall be required to undertake an audit-review assignment for a period of not less than three (3) months before he may be considered for promotion by the Promotions Board. 3. Any of the above revenue personnel who, as evidenced by his personnel records, had been assigned in the Sector Audit Review Division, National Assessment Review Division, or Assessment Branch before the effectivity of this Revenue Memorandum Order may be recommended and considered for promotion without requiring him to undertake further audit-review assignment . casia Compliance with and completion of the audit-review assignment requirement as a qualification standard shall be evidenced by a travel assignment order duly approved by the Commissioner of Internal Revenue and the duration of such assignment shall be certified by the Chief, Sector Audit Review Division, Chief, National Audit Review Division, or by the Chief, Assessment Branch, as the case may be, and shall be in addition to those already prescribed in existing orders and issuances. This Revenue Memorandum Order shall take effect on proposed appointments and/or designation for supervisory position or duties beginning April 1, 1985. casia RUBEN B. ANCHETA Acting Commissioner