Prompt Action on Cases and Submission of Reports Within the Prescribed Period

February 4, 1966 REVENUE MEMORANDUM ORDER NO. 11-66 SUBJECT : Prompt Action on Cases and Submission of Reports Within the Prescribed Period This Office has observed that there is a continuing and widespread disregard or non-observance of the period of time within which to take action on cases or dockets, or to submit reports as required by existing regulations, or as specifically required in the communications sent by the National Office. In many cases, action is taken or a report is submitted only after the same has been overdue or only after several call-ups have been made. Tracers and call-ups involve tremendous loss of manpower which could be devoted to more essential services. Such inaction or unreasonable delay has greatly affected the efficiency of the revenue service and detrimental to the interest of the government. Likewise, failure to act on time by revenue personnel causes undue hardship upon taxpayers. This is specially true in cases of taxes on which interest accrues as a statutory increment, because interest continues to run during the pendency of a case through no fault of the taxpayer. This happens because the most important cases are held pending for a considerable length of time and remain undisposed. Such a deplorable situation is a reflection on the efficiency of the revenue service. It also sets back our entire efforts to win the respect and confidence of the taxpaying public. It further manifests lack of responsibility on the part of internal revenue officers. One or two tracers or call-ups beyond the reglementary period for taking action on a case is an indication of neglect or inefficiency. Several tracers can be interpreted to mean a disregard of instructions. In order, therefore, to improve the revenue service, prevent unnecessary delay in the disposition of cases, avoid waste of time and efforts because of tracers and call-ups, it is hereby directed that all internal revenue officers take action on cases referred to them within the time required under existing regulations, circulars, manuals, or within the time specified in the communication or memorandum. If no final can be taken on a case, or the report cannot be completed within the required time, for reasonable cause, a progress report is in order and should invariably be submitted. In every case, the reason or reasons for the protracted action or investigation should be given. Strict compliance with the provisions of this Circular, which takes effect immediately, is enjoined. Any violations hereof will be reflected in the efficiency rating of the employee and will be dealt with administratively. cdtech (SGD.) MISAEL P. VERA Commissioner of Internal Revenue