Intensive Collection of Delinquent Accounts by Summary Remedies of Distraint of Personal Property and Levy on Real Property

April 30, 1975 REVENUE MEMORANDUM ORDER NO. 25-75 SUBJECT : Intensive Collection of Delinquent Accounts by Summary Remedies of Distraint of Personal Property and Levy on Real Property TO : The Revenue Operations Head (Collection), the National Coordinator, Revenue Regional Directors, Revenue District Officers and Others Concerned For the purposes of reducing the collectible accounts inventory and in order to generate more funds to finance government services and development projects the entire month of May, 1975 shall be devoted to the collection of delinquent accounts by summary remedies of distraint of personal property and levy of real properties. The field personnel of the different units indicated below shall participate in this activity, as follows: A. Participating Units of Organization : 1. National Office All examiners assigned to field operations under the Office of the National Coordinator. 2. Regional Offices (a) Collection enforcement personnel in the Collection Branch 3. Revenue District Offices (a) Revenue Examiners (b) Collection enforcement personnel B. Duration : Personnel in the assessment service shall work on this project for the entire month of May, 1975. For the collection enforcement personnel, it shall be an on-going campaign for the duration of Operation CURA. C. Object of the intensive collection campaign : All taxpayers who were issued deficiency tax assessment notices or letters of demand on or before December 31, 1974 whether CURA listed or not remaining outstanding as of to-date. D. Submission of accomplishment reports : 1. Chiefs of divisions under the National Coordinator shall submit their accomplishment reports to the undersigned Attention: Revenue Operations Head (Collection) on or before June 10, 1975. 2. Regional Directors shall submit their reports of accomplishment to the undersigned attention: Revenue Operations Head (Collection). Since all accounts shall be subjected to collection enforcement, the report forms to be used shall be the Warrant of Enforcement Report (WER) forms required under RMO No. 35-73, where the procedure of reporting and the officials required to submit them is defined. The Revenue Operations Head (Collection) shall be responsible for the monitory of this operation. All participants in this operation are urged to exert maximum effort to ensure its success. Service units are likewise instructed to give their full cooperation and support. MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5