Preparation of the Authority to Change Assessment (ATCA) in Court Cases

April 3, 1967 REVENUE MEMORANDUM ORDER NO. 16-67 SUBJECT : Preparation of the Authority to Change Assessment (ATCA) in Court Cases TO : All Concerned In court cases where the assessment involved is changed by reason of court decision or by action taken in connection therewith by the Legal Department or Legal Branch, the Authority to Change Assessment (ATCA) shall be prepared by the Division of the Legal Department who handled the court case or who prepared the action which resulted in the change of assessment, under the signature of the Chief of Division concerned, or by the Legal Branch, under the signature of the Chief of Branch thereof, as the case may be. However, the approval of said ATCA and the control of the issuance thereof and the reporting required in connection therewith shall remain in accordance with the provisions of Revenue Memorandum Order No. 22-65. Consequently, ATCA's prepared by any Division of the Legal Department shall be released thru the Revenue Operations Head (Legal) and coursed thru the Division in charge of the tax involved and the Revenue Operations Head concerned (Assessment or Specific Tax, as the case may be), while those prepared by the Legal Branches shall be coursed thru the Assessment Branch and the Regional Director. This Order amends Revenue Memorandum Order No. 22-65 in so far as the preparation of the ATCA is concerned. cdtech This Order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue