Monitoring of Investigation of Business Tax Returns

November 8, 1984 REVENUE MEMORANDUM ORDER NO. 38-84 SUBJECT : Monitoring of Investigation of Business Tax Returns TO : All Revenue Regional Directors, Revenue District Officers, and Chiefs of the Special Investigation Units The Service Chief and All Division Chiefs, Sector Operations Office The Chiefs of the Collection Office and Tax Fraud Division All Others Concerned In support of the program for strengthening business tax enforcement and administration, the results of field investigation of business tax returns (BTRs) shall henceforth be regularly reported by the regional investigating units to the National Assessment Office (NAO) and by the audit divisions to the Sector Operations Office (SOO). cdt The reports shall cover the period from the time a letter of authority to investigate is issued to the time the tax due per investigation is fully paid. During the interim period from 1 November 1984 to 31 January 1985, the Special Task Force (STF), created under Revenue Special Order No. 87-84 dated 12 October 1984, shall have primary authority and responsibility for monitoring the investigation of BTRs for 1983 and uninvestigated prior years. For this purpose, the following revenue personnel are hereby directed to prepare and submit the following accomplishment and status reports to the STF, c/o NAO, on the deadlines indicated: 1. List of Letters of Authority Issued (Business Tax Returns), STF Form No. 02-84 - To be prepared semimonthly by the Regional Coordinator Group created under Revenue Special Order No. 90-84 and by the Chief of the Sector Operations Office for submission every 15th and end of the month starting 15 November 1984; cd 2. List of Letters of Authority Cancelled (Business Tax Returns), STF Form No. 03-84 - To be prepared semimonthly by the Regional Coordinator Group and by the Chief of the Sector Operations Office for submission every 15th and end of the month starting 15 November 1984; 3. Report of Investigated Business Tax Cases, STF Form No. 04-84 - To be prepared monthly by the Revenue District Officer and the Audit Division Chief for submission every end of the month starting 30 November 1984; and 4. Report of Collections Covered by Letters of Demand, STF Form No. 05-84 - To be prepared monthly by the Regional Coordinator Group and the Chief of the Collection Office for submission every end of the month starting 30 November 1984. The prescribed reports formats for STF Form Nos. 02-84 to 05-84 are attached and shall form part of this Order. casia After 31 January 1985, the National Assessment and Sector Operations Offices shall assume primary authority and responsibility for keeping track of the results of field investigation of BTRs within their respective jurisdiction. Any and all issuances inconsistent with this Order are deemed repealed. This Order shall take effect immediately upon approval. (SGD.) RUBEN B. ANCHETA Acting Commissioner