RMO No. 21-2008: Provides supplemental policies on the preliminary analysis and audit/verification of 2007 internal revenue tax returns prescribed under RMO No. 20-2008 relative to the issuance of Letters of Authority and Tax Verification Notices for regional cases

Key points

1. Regional Director signs LAs. The Regional Director signs and issues the Letters of Authority for regional cases selected for audit under Item No. II.6 of RMO No. 20-2008. This includes mandatory cases defined under Item No. II.8.
2. RDO signs TVNs. The Revenue District Officer signs and issues the Tax Verification Notices for cases within the thresholds in Item No. II.7 of RMO No. 20-2008. The RDO also signs TVNs for the mandatory cases listed in Item No. II.8.
3. Revocation of RDO authority. The Regional Director may recommend revoking the RDO’s authority to issue TVNs when he deems it necessary. The recommendation is made in writing for approval of the Commissioner, through the Deputy Commissioner, Operations Group.

Who is affected

• Regional Directors
• Revenue District Officers