Periodic Examination to be Given to Revenue Examiners for Purposes of Reclassification

October 12, 1977 REVENUE MEMORANDUM ORDER NO. 51-77 SUBJECT : Periodic Examination to be Given to Revenue Examiners for Purposes of Reclassification TO : All Internal Revenue Officers and Others Concerned It has been observed that many revenue examiners fail to keep abreast of recent developments in tax laws, audit and investigation techniques, and tax policies relevant to the performance of their duties. This has rendered them less competent to perform their audit and investigation functions because of inadequate background and narrow perspective. Since tax returns are assigned for audit and investigation to examiners on the basis of their classification according to their capabilities and competence, an examiner who fails to keep himself well informed of current developments and changes affecting tax laws and tax administration will not be able to meet the standards of efficiency required for the efficient performance of his official duties. cdta In order that revenue examiners will be compelled to upgrade their competence to a level that corresponds to the complexity of a tax case that may be assigned to them for investigation, it is necessary to give them periodic examinations for purposes of reclassifying them. The examination will be prepared and conducted by a committee to be created from time to time. Whether or not a seminar will be conducted prior to the examination will depend upon the coverage of the examination. Revenue examiners are, therefore, hereby required to prepare constantly for the examinations. In order that information on recent changes in revenue laws may be made available promptly to all revenue examiners, the Administrative Services Department must see to it that all official issuances, such as revenue memorandum orders, revenue memorandum circulars, revenue administrative orders, significant rulings and court decisions on tax cases, should be made available to all revenue examiners. Revenue Directors shall be responsible for the dissemination of such materials to all revenue examiners assigned in their revenue regions. The Administrative Services Department must coordinate with the Assessment Department, Tax Information Division and Law Division for the compilation of all pertinent materials to be disseminated. All revenue examiners and others concerned are therefore hereby notified in advance that periodic examinations (to be announced beforehand) will be given for purposes of reclassifying examiners. cdt EFREN I. PLANA Acting Commissioner of Internal Revenue TAN P4519-F2828-A-8