Amendment of Revenue Administrative Order (RAO) No. 2-2014 Dated August 7, 2014 Relative to the Organization and Functions of the Legal Group, Including the Services, Divisions and Sections under It

January 25, 2019REVENUE ADMINISTRATIVE ORDER NO. 001-19SUBJECT:Amendment of Revenue Administrative Order (RAO) No. 2-2014 Dated August 7, 2014 Relative to the Organization and Functions of the Legal Group, Including the Services, Divisions and Sections under It   TO:All Internal Revenue Officials and Employees I. OBJECTIVE:This Order is issued to amend RAO No. 2-2014 dated August 7, 2014 relative to the Organization and Functions of the Legal Group per EO 366. HTcADCII. AMENDMENTS:The Legal Group, including the Services, Divisions and Sections under it is hereby amended as follows:ORGANIZATION:Legal GroupI. Legal ServiceA. Legal and Legislative DivisionB. Appellate DivisionC. International Tax Affairs DivisionII. Internal Affairs ServiceA. Internal Investigation DivisionB. Personnel Adjudication DivisionIII. Enforcement and Advocacy ServiceA. Prosecution DivisionB. Litigation DivisionC. National Investigation Division CAIHTEFUNCTIONS:LEGAL GROUPI. LEGAL SERVICE1. Provides functional direction to the preparation and interpretation of revenue laws, implementing regulations/issuances, decisions on administrative protests involving questions of law and/or fact and claims for tax credit/refund of taxes erroneously paid, tax treaties, international tax policies and agreements and other legal matters;2. Reviews for the Commissioner's approval all decisions, rulings and...