Resumption of the Issuance of Letters of Authority and Letters of Confirmation and the Processing of Audit Reports After Updating of Records

November 7, 1979 REVENUE MEMORANDUM ORDER NO. 21-79 SUBJECT : Resumption of the Issuance of Letters of Authority and Letters of Confirmation and the Processing of Audit Reports After Updating of Records TO : Regional Directors, Chiefs of Audit Divisions in the National Office, Chiefs of Assessment Branches, Revenue District Officers and Others Concerned In connection with Revenue Memorandum Order No. 20-79 requiring the submission of list of pending dockets, list of Letters of Authority and Letters of Confirmation issued, and suspending the issuance of Letters of Authority and Letters of Confirmation and the processing of field audit reports whose Letters of Authority were issued from July 1, 1979, paragraph No. 10 of the said memorandum order required the Regional Director to submit immediately a report of compliance with the above-mentioned requirements. By this time it is expected that the reports required have been forwarded to this Office. In view thereof, RMO No. 20-79 is hereby rescinded, and the issuance of Letters of Authority and Letters of Confirmation, as well as the processing of audit reports, can now be resumed. In this connection, the following guidelines are hereby promulgated for the guidance of all concerned: 1. The investigation of pending dockets shown in the list submitted as pending as of June 30 or September 30 may now be resumed. If there are pending unreported cases, then the corresponding report should be prepared and submitted accordingly. 2. Letters of Authority issued from October 1, 1979 which have not been served at the time of the issuance of Revenue Memorandum Order No. 20-79 may now be served. 3. Field audit reports of cases where the Letters of Authority were dated October 1st and thereafter which, under paragraph No. 5 of Revenue Memorandum Order No. 20-79 should be submitted direct to the Regional Director or to the Commissioner, can now be processed in accordance with the standing procedures. a. The cases submitted to the Office of the Commissioner in the case of the investigating divisions of the National Office should now be returned to the divisions concerned for processing. b. Cases submitted to the Regional Director in the case of Regional Offices should be returned to the Revenue District Officer for processing. 4. The suspension of the issuance of new Letters of Authority and the revalidation of those previously issued but not reported within the 120-day period is now lifted and the Chiefs of the investigating divisions in the National Office and the Revenue District Officers can resume the issuance of the corresponding Letters of Authority. 5. The processing of field audit reports for cases where the Letters of Authority were issued from July 1st can now be resumed. The reports of the investigating divisions in the National Office as well as the regional cases forwarded from the regional office to the Assessment Service which under paragraph 6 of Revenue Memorandum Order No. 20-79 are required to be forwarded to the Office of the Commissioner will now be returned to the division concerned for processing and review. 6. Those cases in the Regional Office pending review in the Assessment Branch which were required to be forwarded to the office of the Director will now be returned by the Regional Director to the Assessment Branch so that the latter can resume the processing of these cases. EFREN I. PLANA Acting Commissioner