Duplicity in the Issuance of Letters of Authority

July 4, 1984 REVENUE MEMORANDUM ORDER NO. 20-84 SUBJECT : Duplicity in the Issuance of Letters of Authority TO : All Internal Revenue Officers and Others Concerned It has been observed that, inadvertently or otherwise, letters of authority were issued by Special Investigation Units or Revenue District Offices in certain Revenue Regions to investigate 1982 internal revenue tax liabilities of corporations which are listed in Annex "B" of Revenue Memorandum Order No. 31-83 and are thus under the investigation of the Audit Divisions of the National Office. In order to attain the purposes and objectives, of the aforesaid Revenue Memorandum Order, all revenue officers and others concerned are hereby directed to comply strictly with the following instructions within five (5) days from receipt hereof: cdt 1. Any investigation that has already been commenced by examiners under Letters of Authority issued in the regional offices to investigate taxpayers (as indicated in the attached list) falling under the jurisdiction of the Audit Divisions of the National Office should be immediately discontinued . The income and other internal revenue tax returns, together with whatever working papers and documents which have already been prepared or gathered, should be forwarded to the Revenue Service Chief (Sector Operations Office) for transmittal to the respective Audit Divisions for appropriate action. 2. If the investigation of the aforesaid taxpayer has already been completed and/or terminated, the report of investigation should likewise be forwarded to the Revenue Service Chief (Sector Operations Office) for further review, evaluation or further investigation, if necessary. Compliance with this Memorandum Order shall not prejudice appropriate disciplinary action which the Committee created under Revenue Special Order No. 48-84, dated July 2, 1984, may recommend against an erring personnel. RUBEN B. ANCHETA Acting Commissioner