Investigation of Business Tax Returns for 1983 and Uninvestigated Prior Years

October 31, 1984 REVENUE MEMORANDUM ORDER NO. 35-84 SUBJECT : Investigation of Business Tax Returns for 1983 and Uninvestigated Prior Years TO : All Internal Revenue Officers and Others Concerned In order to maximize collections from business taxes, it is hereby directed that the field investigation of all business or excise tax returns (including premium tax returns of all insurance companies and gross receipts tax returns of commercial banks and financing companies) for 1983 and uninvestigated prior years be immediately conducted by the regional offices and the Sector Operations Office. The jurisdiction to investigate business tax returns for 1983 and uninvestigated prior years is defined as follows: casia 1. For regional offices - Business tax returns which are not listed in Revenue Memorandum Order No. 31-83; and 2. For the Sector Operations Office - Business tax returns which are listed in Revenue Memorandum Order No. 31-83 for investigation by the National Office. Accordingly, letters of authority to investigate business tax returns may now be issued in accordance with existing procedures and guidelines. All these Letters of Authority shall be entered in the Authority Register subject to inspection and spot-checking at any time. For this purpose, each examiner shall be initially assigned a maximum of ten (10) business tax returns for immediate investigation, subject to replenishment. The business tax cases assigned shall be in addition to the present workload of an examiner. In this connection, every investigating office shall render accomplishment reports on November 30, 1984, December 30, 1984, and January 30, 1985 in accordance with supplemental procedures and guidelines which will be issued in a separate memorandum order. cd i Strict adherence to these instructions is hereby enjoined. This Revenue Memorandum Order shall be effective immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner