Updating of Statistical Reports on Assessments and Collections for the Current Calendar Year for Management Purposes

October 11, 1979 REVENUE MEMORANDUM ORDER NO. 20-79 SUBJECT : Updating of Statistical Reports on Assessments and Collections for the Current Calendar Year for Management Purposes TO : Regional Directors, Chiefs of Audit Divisions in the National Office, Chiefs of Assessment Branches and Others Concerned For the purpose of determining the degree of accomplishments of fieldmen for the current calendar year and in order to determine the areas which should be given special attention in the remaining months of the year to ensure the collection of internal revenue taxes and attain the goal allotted to the bureau, the following procedures are hereby promulgated for immediate compliance of all concerned: 1. Retrieve and collate all inventories of pending cases of the different units concerned as well as the fieldmen, as of June 30, 1979, which is required under existing issuances. 2. Submit immediately a list of the letters of authority and letters of confirmation issued during the 3rd quarter, that is from July 1, 1979 to September 30, 1979 and from October 1 to October 11, 1979. 3. Submit inventories of pending cases as of September 30, 1979 which is likewise required under existing issuances. 4. Suspend immediately issuance of new letters of authority, including revalidation of those previously issued but not reported within the 120-day period, except when the case is about to prescribe or when the Commissioner of Internal Revenue authorizes the issuance. In cases about to prescribe, a report should be submitted to the Commissioner of Internal Revenue on the letters of authority issued and the particular reason or justification for the issuance. 5. Letters of authority issued beginning October 1, 1979 should not be served until further notice. If already served, field audit reports should be submitted direct to the Regional Director in the case of regional offices and in the case of the investigating divisions in the National Office direct to the Commissioner. 6. Processing by the divisions in the Assessment Service and the Assessment Branches in regional offices of reports submitted on letters of authority issued from July 1st shall be suspended and these reports, together with the reports mentioned in paragraph 5 hereof shall be submitted to the Regional Director in case of regional offices and to the Commissioner in the case of the National Office. The divisions or branches concerned shall, before submitting the said reports segregate those which are about to prescribe and those involving taxpayers who may abscond and/or dispose of their properties. The Regional Director concerned shall immediately report these cases to the Commissioner of Internal Revenue for authorization that they be processed immediately. Chiefs of Investigating Divisions in the National Office and the divisions under the Assessment Service shall likewise make the segregation of cases which are about to prescribe and report them separately to the Commissioner of Internal Revenue. 7. After due notice from this office, the reports submitted to the Regional Directors and to the Commissioner should immediately be processed meticulously with special emphasis on "no discrepancy" reports or those reports wherein taxpayers were recommended to be assessed deficiency taxes which may be considered low as compared to the deficiency taxes of prior years after considering all factors. 8. All cases closed from July 1st to October 10, 1979 should be retrieved and compiled by the Regional Director for further instructions on their disposition. 9. Letters of Confirmation should not be issued on cases mentioned in Paragraph 8 hereof. 10. On all the above-mentioned requirements, the Regional Director is required to submit immediately a report on the compliance and a weekly progress report on the action that has been taken thereon. Immediate compliance herewith is hereby enjoined. EFREN I. PLANA Acting Commissioner