Fieldman's Affidavit on Uncollected Taxes

December 11, 1987 REVENUE MEMORANDUM ORDER NO. 40-87 (amended by RMO 35-95) SUBJECT : Fieldman's Affidavit on Uncollected Taxes TO : All Internal Revenue Officers and Others Concerned It has been observed that the affidavit executed by Fieldmen under Office Circular No. V-71, dated June 18, 1952 are more of statement of facts rather than statement of conclusions. In order to preclude any hasty cancellation of delinquent accounts on the basis of an affidavit executed under O.C. No. V-71, the said affidavit or form is hereby revised or amended so that the statements provided therein shall be more of statement of facts rather than statements of statements of conclusions, and the affidavit is required for uncollected taxes due from individuals and another affidavit is required for uncollected taxes due from corporation or partnership. Samples of the revised forms are enclosed. They shall be used as basis for cancelling assessments by ATCA, where the taxpayer's whereabouts is unknown, deceased, sickly, or when the account is overtaken by prescription, and where the delinquent taxpayer left no leviable properties to satisfy his tax liabilities. aisa dc This Order shall take effect immediately and any Order or any provisions thereof which is inconsistent herewith in hereby, revoked or modified accordingly. (SGD.) BIENVENIDO A. TAN, JR. Commissioner