RMO No. 05-2008: Provides supplemental provisions on RMO No. 38-2007 pertaining to the identification of offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program

Key points

1. Referral to the Commissioner. The Law Division refers TAMP taxpayers named in confidential information to the Office of the Commissioner (OCIR) when the information lists specific incidents of tax evasion with the informant’s affidavit and supporting evidence. Reports without an affidavit and documents also go to the OCIR.
2. Tax Fraud Committee. If the information has material and relevant evidence, the Commissioner convenes the National Office Tax Fraud Committee to evaluate prima facie evidence of fraud, decided by a majority vote of all members. Reports without such support are sent by the OCIR to the offices with jurisdiction for a Letter of Authority and verification.
3. Further investigation. If prima facie fraud is found, the case goes to the National Investigation Division (NID). If NID finds strong evidence, the Deputy Commissioner-Legal and Inspection Group issues the LA, and any LA already issued by the local office is cancelled with a progress report to NID.
4. No fraud found. If NID finds no fraud, the case goes to the RDO, LTAID or LTDO through the OCIR, regardless of any earlier LA issued by NID. That office may develop it into a RATE case if warranted.
5. RATE prosecution. The Legal Division of the Regional Office handles RATE prosecution for taxpayers under the region. The NO RATE Team or Prosecution Division handles it for taxpayers under the Large Taxpayers Service.

Who is affected

• Taxpayers included in the TAMP