Prohibiting Revenue Examiner Duly Authorized to Conduct Tax Audit from Allowing Other Examiners Whose Name Do Not Appear in the Letter of Authority to Assist Him in the Investigation of the Cases

August 17, 1984 REVENUE MEMORANDUM ORDER NO. 22-84 SUBJECT : Prohibiting Revenue Examiner Duly Authorized to Conduct Tax Audit from Allowing Other Examiners Whose Name Do Not Appear in the Letter of Authority to Assist Him in the Investigation of the Cases Certain taxpayers and other informants have reported to this Office that some revenue examiners who are duly authorized to conduct tax audits under a letter of authority allow other examiners whose names do not appear in the said letter of authority to assist them in the investigation. It has also been reported that examiners not authorized to investigate a tax case are requested by the authorized examiner to assist in the audit, and in fact allowed to contact taxpayers, perform audit functions and behaved discourteously during the investigation of the taxpayer's liability. This practice is in violation of existing orders governing procedures for investigating taxpayers. It reflects the incompetence of some revenue examiners to whom tax cases were assigned for audit and investigation. acd All immediate superiors are therefore hereby directed to instruct their revenue examiners to stop such undesirable practice. Chiefs of Divisions in the National Office and Revenue District Officers in the Revenue Regions should exercise utmost prudence in assigning examiners to investigate taxpayers, the audit circumstances of which, in the judgment of the immediate superiors, are commensurate with the competence, skill, training and proficiency of the examiner. Disciplinary action will be taken against an internal revenue officer who is found violating this revenue memorandum order. All concerned are hereby directed to comply with this Order. acd RUBEN B. ANCHETA Acting Commissioner