Amending Revenue Memorandum Order No. 17-85, Dated May 15, 1985. Processing of Applications for Abatement of Jeopardy Deficiency Income Tax Assessments Issued Against Individuals for 1981 and Prior Years Shall be Under the Jurisdiction of (i) the Collection Branch; or (ii) the Collection Office, as the Case May Be

July 2, 1985 REVENUE MEMORANDUM ORDER NO. 18-85 SUBJECT : Amending Revenue Memorandum Order No. 17-85, Dated May 15, 1985. Processing of Applications for Abatement of Jeopardy Deficiency Income Tax Assessments Issued Against Individuals for 1981 and Prior Years Shall be Under the Jurisdiction of (i) the Collection Branch; or (ii) the Collection Office, as the Case May Be TO : All Internal Revenue Officers and Others Concerned Paragraph D of Revenue Memorandum Order No. 17-85, dated May 15, 1985 is hereby amended to read as follows: D. GUIDELINES FOR THE ABATEMENT 1. The request for abatement of an individual's income tax liability/ies shall be made in the form prescribed therefor (ANNEX A) and shall be filed (i) with the Collection Branch , subject to approval by the Regional Director (in case the assessment subject to abatement was previously issued by the Revenue Region); or (ii) with the National Collection Office , subject to approval by the Deputy Commissioner of Internal Revenue (in case the assessment to be abated was previously issued by the National Office), as the case may be. cd 2. The duly approved computation form (ANNEX A) shall serve as the corresponding authority to change assessment and upon payment by the taxpayer of the corresponding amount determined in accordance with these guidelines, the warrant of distraint and levy, if any has been previously issued, shall be lifted and the assessment so previously issued shall be deleted from the list of delinquent accounts. G. EFFECTIVITY This Revenue Memorandum Order shall take effect immediately. All Revenue Officers concerned are enjoined to enforce strictly the provisions of this Order. aisa dc (SGD.) RUBEN B. ANCHETA Acting Commissioner