Training of New Appointees in the Field

July 6, 1964 REVENUE MEMORANDUM ORDER NO. 41-64 SUBJECT : Training of New Appointees in the Field In view of the need of the field force of an adequate preparation both from the theoretical and practical side before allowing them to go out to investigate tax cases, the following procedure is hereby prescribed for the guidance of all concerned: 1. Employees affected by the procedure promulgated are the following: a. New employees coming from outside the government service appointed to field positions in the Bureau. b. Transfers from other government offices who are given field items in the Bureau. c. Employees of the Bureau promoted from clerical and other non-field items to field items. 2. Upon reporting for duty or assumption of the field position, the employee concerned must undergo in-service training in the first training class to be started. For this purpose, the Chief of the Personnel Division is hereby instructed to submit a list of appointees to field positions covered by Paragraph I above to the Chief, In-Service Training Division, and the latter is required to include in the preparation of the roster of employees to undergo in-service training, the employees newly appointed or promoted to field positions. 3. In the preparation of assignments of these employees concerned, the Regional Director should be instructed to assign the new appointees to the Office Audit Section. Inasmuch as the new employees are to undergo in-service training in the National Office, the assignment to the Office Audit Section should be confined to Regional Offices Nos. 4, 5 and 6 depending upon the number of examiners assigned to the Office Audit Section in each region. The assignment to train in the Office Audit Section should not be less than six (6) months and before they can be released, a certification from the Chief of the Office Audit Section as to the competence of the examiner should be submitted to the Regional Director. 4. Employees who have finished their training in the Office Audit Section are further required to undergo training in the field for not less than three months. In the field training, the Regional Director should not issue an authority to investigate to the fieldman concerned, since his field training will consist of assisting a regular examiner in the latter's examination and investigation work. After the end of three months, the examiner who trained the new appointee must certify that the fieldman is competent and may be allowed to conduct field investigation on his own. 5. For this purpose, all new appointees are considered as Class C examiners and should, therefore, be given only Class C returns. 6. In order to round up the training of fieldmen in all phases of internal revenue work, they are further required to be assigned once every four years to the Income & Business Tax Branch for at least six (6) months and to the Collection Branch for another six (6) months. aisadc The provisions of this Memorandum Order are effective immediately. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance