Uniformity in Assignment of Audit Workload to Examiners

July 20, 1984 REVENUE MEMORANDUM ORDER NO. 19-84 SUBJECT : Uniformity in Assignment of Audit Workload to Examiners This Office has received reports that some Chiefs of Audit Divisions and Revenue District Officers have been assigning unequal number of tax returns of case to revenue examiners. In order to achieve equality and uniformity in assigning investigation and audit workloads among examiners, the following guidelines shall be strictly observed without exception: 1. An examiners shall not be assigned to investigate the internal revenue tax liabilities of a taxpayer who has been investigated by him for the immediately preceding two taxable years. An examiner who has in his possession ten or more pending cases, whether for original investigation or reinvestigation, shall not be assigned additional letters of authority to investigate. If the level of his pending cases falls below ten cases, he may be assigned additional tax returns or cases to replenish those, the investigation of which are terminated and reported but in no case shall the total number of cases assigned to him at anytime exceed ten. For purposes of this Revenue Memorandum Order, an audit or investigation of a tax case shall be considered terminated when the report thereon is actually received in the Assessment Branch or Sector Audit Review Division, as the case may be, for audit review. All revenue examiners having pending cases in excess of ten are hereby required to terminate the investigation thereof and to submit the corresponding report hereon within two months from the approval of this Revenue Memorandum Order in order to reduce the inventory level of their pending cases to a minimum of ten cases each. This Revenue Memorandum Order shall not be applicable to assignment of cases to revenue examiners for functional audit and investigation under Revenue Memorandum Orders Nos. 31-83 and 32-83. Sanctions - 1. It shall be the responsibility of the Revenue Service Chief, National Assessment Office, to direct the Chief of the Performance Audit Division to conduct periodic audit in the revenue regional and district offices as frequently as it is necessary to determine strict compliance with this Revenue Memorandum Order. The Chief, Sector Operations Office, shall also see to it that the revenue examiners under the audit divisions are assigned audit workloads in accordance with the guidelines prescribed herein. cdt 2. Any violation or departure from this Revenue Memorandum Order shall be immediately reported to the Revenue Service Chief, Inspection Service, for immediate disciplinary action of the revenue officer or official responsible for such violation. Effectivity - This Revenue Memorandum Order shall take effect immediately. RUBEN B. ANCHETA Acting Commissioner