Monthly Report on the Enforcement of Warrants of Distraint and of Levy

September 27, 1973 REVENUE MEMORANDUM ORDER NO. 35-73 SUBJECT : Monthly Report on the Enforcement of Warrants of Distraint and of Levy TO : All Internal Revenue Officers and Others Concerned In order that every responsible official concerned shall have control over the collection enforcement activities of fieldmen under him, and in order to have a complete information system of their activities, this order is issued for the strict compliance of all concerned. Enclosed are revised forms for the purpose of reporting monthly accomplishments on the enforcement of warrants of distraint and of levy. These forms are denominated as WER Form Nos. 1, 2, 3, and 4. 1. Forms to be accomplished by Fieldmen . WER Form Nos. 1, 2, and 3, entitled Fieldmen's WDL Monthly Status Report, WDL received for Service and Execution during the month, Fieldmen's Report of WDL closed or returned during the month, respectively, shall be accomplished and be submitted within five (5) days after the end of each month. 2. Form to be accomplished by Supervisory Officials WER Form No. 4 entitled Consolidated WDL Monthly Status Report shall be accomplished and submitted by Group Supervisors, Revenue District Officers, Chief, Collection Branches, Revenue Regional Directors, Chief, Tax Accounts Division, and the Revenue Operations Head (Collection). The report of the Group Supervisor and/or the Revenue District Officer is a consolidation of the reports submitted by fieldmen under them. If there are Group Supervisors in the district, then the report of the Revenue District Officer is a consolidation of the reports submitted by the Group Supervisor. All the reports herein are to be submitted within ten (10) days after the end of the month. The report of the Revenue Regional Director is the consolidation of the reports submitted by the Revenue District Officers and the Chief of the Collection Branch under him. The report of the Chief, Tax Accounts Division is a consolidation of the reports submitted by the Group Supervisors under him. The reports herein shall be submitted within fifteen (15) days after the end of the month. The report of the Revenue Operations Head (Collection) is a consolidation of the reports submitted by Revenue Regional Directors and the Chief, Tax Accounts Division. The report to be submitted by the Revenue Operations Head (Collection) is due within twenty (20) days after the end of each month. Revenue Regional Directors must see to it that their reports shall arrive in the National Office early enough so that the Revenue Operations Head (Collection) can render his report on time. 3. The distribution of the copies of the reports under WER Form Nos. 1, 2, 3, and 4 shall be as follows: a) WER Form No. 1 Original to the Revenue Regional Director through the Revenue District Officer Duplicate file copy for the Group Supervisor Triplicate file copy for the Revenue District Officer Quadruplicate file copy for the fieldman b) WER Forms Nos. 2 and 3 The distribution of the copies of these reports is similar to the distribution of the copies of WER Form No. 1 c) WER Form No. 4 1) If submitted by a Group Supervisor Original to the Revenue Regional Director thru the Revenue District Officer. Attached hereto are the originals of WER Form Nos. 1, 2, and 3 of the fieldmen under the supervisor. Duplicate to the Revenue District Officer or immediate supervisor together with the WER Form Nos. 1, 2 and 3 submitted by the fieldmen. Triplicate file copy for the supervisor together with the triplicate copy of WER Form Nos. 1, 2 and 3 submitted to him by his fieldmen. 2) If submitted by the Revenue District Officer Original to the Revenue Operations Head (Collection) through the Regional Director Duplicate file copy of the Revenue Regional Director. Attached hereto are the original copies of the report of the fieldmen and group supervisors. Triplicate file copy for the Revenue District Officer. Attached hereto are the duplicate copies of the report of the fieldmen and group supervisors. 3) If submitted by the Chief, Collection Branch The distribution of the report of the Chief, Collection Branch is similar to the distribution of the copies of the report of the Revenue District Officer. 4) If submitted by the Revenue Regional Director Original to the Revenue Operations and Head and (Collection). Attached Duplicate hereto are the original copies of the reports of the Revenue District Officers and the Chief, Collection Branch. Triplicate file copy of the Revenue Regional Director. Attached hereto are the duplicate copies of the reports of the Revenue District Officer, Chief, Collection Branch, and the original copies of the report of the Group Supervisors and the fieldmen. 5) If submitted by the Chief, Tax Accounts Division Original to the Revenue Operations Head (Collection). Attached hereto are the original copies of the report of the supervisors and fieldmen under him. Duplicate file copy of the Chief, Tax Accounts Division. Attached hereto are the duplicate copies of the reports of the group supervisors and fieldmen under him. 6) If submitted by the Revenue Operations Head (Collection) Original to the Commissioner of Internal Revenue together with the original of the report of the Revenue Regional Director and Chief, Tax Accounts Division. Duplicate file copy of the Revenue Operations Head (Collection). Attached hereto are the duplicate copy of reports of the Revenue Regional Directors and the Chief, Tax Accounts Division. These reports are for management information and shall be one of the basis by which performance of fieldmen and supervisory officials will be evaluated. This order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 ANNEX A WER Form No. 4 (Revised 9/3/73) CONSOLIDATED WDL MONTHLY STATUS REPORT FOR THE MONTH ENDING _____________ 19___ _____________________________________ (Identity of Unit or Office submitting Report) I. WDL ASSIGNED TO FIELDMEN: a) In the hands of fieldmen at the end of last month ____ _________ b) Assigned to fieldmen during the month ____ _________ c) Total handled during the month ____ _________ Less: WDL Closed or Returned by fieldmen during the month (See details below in paragraph 3) ____ _________ II. STATUS OF WDL OUTSTANDING AT THE END OF THE MONTH: a) WDL still to be served by fieldmen ____ _________ b) Tax Lien filed, WDL already served, but still in the search of assets of taxpayer ____ _________ c) WDL already served, assets already in the process of garnishment, seizure and sale ____ _________ d) Taxpayer allowed by CIR to pay in installment ____ _________ e) Others (State reason) _____________________ _________________________________ ____ _________ III. WDL CLOSED OR RETURNED: a) Closed due to actual payment ____ _________ b) Closed by Sale of property, docket to Assessment Branch/Dept. for ATCA ____ _________ c) Closed by purchase of property by the Government, docket to Assessment Branch/Dept. for ATCA ____ _________ d) Closed by forfeiture (Subject to one year redemption) ____ _________ e) Taxpayer failed to pay, has no property, docket to Legal Branch/Dept. for further action ____ _________ f) Taxpayer is unknown, or deceased, docket to Legal Branch/Dept. for further action ____ _________ g) Corporation stopped operation, officers and/or stockholders not located per address given by SEC [] some [] all subscribed shares of stock still unpaid, docket to Legal Branch/Dept. for further action ____ _________ h) Corporation dissolved per records of SEC [] some [] all subscribed shares of stock fully paid, docket to Legal Branch/Dept. for further action ____ _________ i) Execution of WDL suspended, protest of taxpayer given due course, docket to Assessment or Legal Branch/Dept. ____ _________ j) Execution of WDL suspended, property under custodia legis, or for filing of proof of claim, docket to Legal Branch/Dept. ____ _________ k) Taxpayer transferred residence, WDL sent to forwarding address through channel ____ _________ l) Others (State reason) _______________________ ________________________________________ ____ _________ Total WDL Closed or Returned ==== ========= Date Prepared ______________ Respectfully submitted: No. of Fieldmen & Supervisor assigned with the Office ________ ____________________ No. of Fieldmen & Supervisor Name given WDL assignments: a) Fieldmen ________ b) Supervisor ________ c) Rev. Dist. Officer ________ ____________________ No. of Fieldmen & Supervisor Designation without WDL assignments ________ ANNEX B WER No. 1 (Revised 9/3/73) FIELDMAN'S WDL MONTHLY STATUS REPORT For Month Ending _______, 197__ Place of Assignment ________ No. of I. WDL ASSIGNED TO THE UNDERSIGNED: Cases Amount a) In my hands at the end of last month ____ _________ b) Received during the month ____ _________ c) Total handled during the month ____ _________ Less: Closed and/or Returned during the month (See details below under paragraph 3) ____ _________ Total outstanding at the end of the month ==== ========= II. STATUS OF WDL OUTSTANDING AT THE END OF THE MONTH: a) WDL still to be served, or still in search of taxpayer ____ _________ b) Tax Lien filed, WDL already served but still in the search of assets of taxpayer ____ _________ c) WDL served, assets are already in the process of garnishment, seizure and sale ____ _________ d) WDL suspended, taxpayer allowed by CIR to pay by installment ____ _________ e) Others (State reason) _______________________ __________________________________ ____ _________ Total outstanding at the end of the month ==== ========= III. WDL CLOSED OR RETURNED: a) Closed due to actual payment ____ _________ b) Closed by Sale of Property ____ _________ c) Closed by purchase of property by the Government ____ _________ d) Closed by forfeiture (subject to 1 yr. redemption) ____ _________ e) Taxpayer failed to pay, has no property (Certificate from Register of Deeds, Municipal Treasurer, Provincial/City Assessor submitted) ____ _________ f) Taxpayer is unknown or deceased [Affidavit under O.C. V-72 accomplished, certificate from Register of Deeds, Municipal/City Treasurer and Provincial/ City Assessor (taxpayer no property) submitted] ____ _________ g) Corporation stopped operation, officers and/or stockholders not located per address given by SEC, [] some [] all subscribed shares of stock still unpaid. No tangible asset. ____ _________ h) Corporation dissolved per records of SEC, [] some [] all subscribed shares of stock fully paid. No tangible asset ____ _________ i.) Execution of WDL suspended, protest of taxpayer given due course by higher authority ____ _________ j.) Execution of WDL suspended, property under custodia legis, or for filing of proof of claim ____ _________ k.) Taxpayer transfer residence, WDL sent to forwarding address through channel. ____ _________ l.) Others (State reason) _________________________ _________________________ ____ _________ IV. Total WDL Closed or Returned ==== ========= Respectfully submitted: Date Prepared _________________ __________________ Name __________________ Designation