Guidelines to be Observed in the Designation of Group Supervisors in Field Offices

March 24, 1964 REVENUE MEMORANDUM ORDER NO. 19-64 TO : All Regional Directors and Others Concerned SUBJECT : Guidelines to be Observed in the Designation of Group Supervisors in Field Offices It has come to the attention of this Office that there has been no uniformity in the assignment and designation of group supervisors in the field offices of this Bureau. In order to achieve such uniformity, the following guidelines shall be observed: 1. Designations of group supervisors in the filed offices shall be made by the Commissioner of Internal Revenue, or by the Regional Director pursuant to a regional memorandum order to be approved by the Commissioner of Internal Revenue. In the case of divisions in the National Office under the Assessment Department, such designations shall be made by the Chief of the Department pursuant to an Assessment Department Memorandum Order to be approved by the Commissioner of Internal Revenue; 2. The group supervisor must be chosen from among the most ranking revenue examiners in the respective field offices and shall be either a: a. C.P.A.; or b. Lawyer with at least two (2) years of college work in commerce or Business Administration with at least twelve (12) units of accounting; or c. Commerce graduate with Agent-Examiner or Assistant Agent-Examiner civil service eligibility (other eligibilities may not be used as substitute thereof); or d. Lawyer with at least five years experience as revenue examiner and has taken and completed successfully an in-service training course given by the BIR Training Division. Provided, however, that if no person is available in an inspection district possessing the above qualifications the Commissioner may assign an examiner as "acting supervisor" who possesses qualifications most approximating the above. 3. No group supervisor shall be assigned where any subordinate examiner in his group is superior in rank to him in accordance with existing WAPCO classifications; 4. Where a designation of a group supervisor has been made by the Commissioner of Internal Revenue, Chief of the Assessment Department or Regional Director in accordance with paragraph 1 hereof and a fieldman of higher rank is subsequently assigned to the same field office by travel assignment or revenue special order, the regional director or chief of department concerned shall relieve the said group supervisor and assign the senior or ranking examiner in his place, subject to the provision of paragraph 1 hereof; 5. Each group of fieldmen shall be composed of not less than eight (8) but not more than eleven (11) men, including the group supervisor. No assistant supervisor shall be designated. Where there are less than seven (7) fieldmen in any inspection district no group supervisor need be designated. The assistant chief revenue officer is automatically the group supervisor thereat. In the case of absence or inability of the group supervisor, the Regional Director or Chief of Department, as the case may be, shall designate the most ranking member of the group as acting supervisor; 6. All Class A, B and C examiners in each inspection district shall be distributed equally, as much as possible, among all groups; 7. All present designations of group supervisors are hereby revoked and new designations in accordance with this revenue memorandum order shall be made and submitted to the Commissioner of Internal Revenue for approval not later than April 30, 1964. cdll (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance