Prevention of the Issuance of Tax Clearance Certificates to Departing Aliens with Pending Assessment of Internal Revenue Liabilities

September 4, 1962 REVENUE MEMORANDUM ORDER NO. 49-62 TO : Assessment Department, Regional Directors, Chiefs of Investigation Divisions, and Investigation Branches SUBJECT : Prevention of the Issuance of Tax Clearance Certificates to Departing Aliens with Pending Assessment of Internal Revenue Liabilities In view of the issuance of tax clearance certificate to departing aliens who have pending internal revenue liabilities still under investigation or where the reports are still in the process of audit or approval, it is required that all investigating examiners and agents conducting investigations of internal revenue liabilities of aliens which would result in the assessment of substantial internal revenue tax liabilities, should immediately communicate the name and address and the proper remarks to their proper heads or directors and to the Office of the Commissioner of Internal Revenue in order to prevent the issuance of tax clearance certificates to these aliens before the settlement of their pending liabilities. cdll Strict compliance herewith is enjoined and any violation of this order shall be administratively dealt with. (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue