Guidelines in Recommending No Appeal from Adverse Court Decisions

November 17, 1999 REVENUE MEMORANDUM ORDER NO. 87-99 SUBJECT : Guidelines in Recommending No Appeal from Adverse Court Decisions TO : All Internal Revenue Officers Concerned It has been observed that recommendations not to appeal from adverse court decisions reach the Office of the Commissioner after the lapse of the period of appeal, thereby making moot and academic the Commissioner's approval thereof. LibLex To prevent the occurrence of the foregoing situation, the following guidelines should be followed: 1. Upon receipt of an adverse court decision, if appeal is not necessary, the recommendation not to appeal therefrom must be immediately prepared. 2. A motion for reconsideration of the decision must be filed in order to suspend the appeal period, thereby gaining more time to consider the recommendation not to appeal. 3. Action on the recommendation not to appeal must be given priority in such a way that such recommendation shall reach the Office of the Commissioner not later than ten (10) days from receipt of the decision in cases handled by the National Office, and not later than fifteen (15) days in cases handled by the Regional Offices. This Order shall take effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue