RMO No. 36-99: Amends the guidelines and procedures in the issuance of Letters of Authority (LAs), approval of audit reports and issuance of Assessment Notices

Key points

1. Letters of Authority. The Revenue Regional Director approves and signs LAs for all audit cases within his regional jurisdiction. Excepted are cases of civil or criminal tax fraud under the Tax Fraud Division, and policy cases audited by the Special Teams in the National Office.
2. Fraud indications. The Regional Director also issues the LA if indications of fraud are established and confirmed by the Regional Tax Fraud Committee.
3. Assessments and reports. Regional Directors also approve Assessment Notices and demand letters, including reports of investigation. They also issue termination letters.

Who is affected

• Revenue Regional Directors