RMO No. 33-99: Prescribes the guidelines and procedures in the use of pre-numbered Tax Verification Notices in lieu of Return Verification Orders

Key points

1. Cases where TVNs are issued. TVNs are issued only for non-audit cases in Revenue District Offices: verification and processing of all Capital Gains Tax returns, and of withholding tax returns involving property transactions.
2. Estate, donor’s and refund cases. Also covered are Estate and Donors Tax returns where the gross estate or gift is below the audit threshold under the existing audit program. Claims for tax credit or refund are covered where gross sales or income and the claims are below that threshold.
3. Protested cases. Protested cases under reinvestigation in the RDOs are also covered.
4. TVNs for other cases. Issuance of TVNs for cases other than those specified is referred to the Internal Affairs Service for investigation.

Who is affected

• Revenue District Offices