Supplement to Revenue Memorandum Order No. 35-77

August 9, 1977 REVENUE MEMORANDUM ORDER NO. 37-77 SUBJECT : Supplement to Revenue Memorandum Order No. 35-77 TO : All Internal Revenue Officers and Others Concerned including all examiners In connection with Revenue Memorandum Order No. 35-77 dated August 5, 1977, the subject matter of which is "Issuance of a Separate Letter of Authority to Investigate Business Tax Liabilities", the following supplement to the said Revenue Memorandum Order is hereby promulgated for the guidance of all concerned: 1. Distribution of Income and business tax cases must be equitable and implemented in such a manner that all the examiners in a district or division as the case may be are included in the distribution of both income tax and business tax cases. Where the cases distributed to certain examiners are not equal to the cases distributed to the other examiners, then in subsequent distributions, the latter group shall be given priority so that equality of the distribution will be attained. 2. The report on the income tax investigation shall be signed alone by the examiner or examiners assigned to conduct such income tax investigation and the separate report on the business tax angle shall be signed only by the examiner or examiners who handled the investigation of the business tax aspect so that primary responsibility for the outcome of the investigation can be definitely established. 3. For purposes of Revenue Memorandum Order No. 46-76 which provides for the crediting of the deficiency taxes discovered in the investigation, the aggregate assessment for income and business taxes of the taxpayers shall be equally divided among the examiners who conducted the investigation of the income and business tax liabilities of the said taxpayers to serve as an inducement for the examiner assigned to handle the income tax case to relay to his co-examiner whatever information he may have which may be relevant in the investigation of the business tax case being handled by the latter and vice-versa. 4. The provisions of this Revenue Memorandum Order shall take effect in the same manner and at the same time as Revenue Memorandum Order No. 35-77. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN P4519-F2828-A-8