Inventory and Listing of All Internal Revenue Tax Investigations Conducted during the Last Three (3) Years ending June 30, 1975

August 25, 1975 REVENUE MEMORANDUM ORDER NO. 48-75 SUBJECT : Inventory and Listing of All Internal Revenue Tax Investigations Conducted during the Last Three (3) Years ending June 30, 1975 TO : All Service Heads, Regional Directors, Revenue District Officers, Division Chiefs in the National Office Performing Assessment Work and All Others Concerned In connection with the current drive of this Bureau against accountants and tax counsels who have been abetting or aiding in defrauding the government of rightful tax revenue collections, and in order to afford this Office the necessary information and data for the promulgation of required guidelines involving all phases of internal revenue tax investigations, you are hereby directed to submit an inventory and listing of all internal revenue tax investigations conducted for the last three (3) years ending June 30, 1975. The inventory or listing of all tax cases closed and/or terminated should include the name and address of the taxpayer, nature of business, kind of tax, period covered, name of the examiner (s) and the supervisor who conducted the examination, amount of deficiency taxes assessed/collected and the pertinent Letter of Authority and Letter of Confirmation issued, name of the Certified Public Accountant who prepared the financial statements and representative and/or counsel with whom findings were discussed. Indicate in the list whether the tax examination conducted involved an original examination or a reinvestigation of protested tax assessments. The said inventory and listing should be submitted to this Office within sixty (60) days upon receipt of this Order . Strict compliance is hereby enjoined. MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5