January 4, 2002
REVENUE DELEGATION AUTHORITY ORDER NO. 01-02
| SUBJECT | : | Delegation of Authority to Approve and Sign Audit Reports for the Taxable Year Ended December 31, 1998 and Prior Years by the Large Taxpayers Service (LTS), including the Large Taxpayers District Office (LTDO), Amending Revenue Delegation Authority Order (RDAO) No. 2-2001 |
| TO | : | All Internal Revenue Officers and Employees and Others Concerned |
I. Delegated Authority
In order to expedite the issuance of Notices for Informal Conference, Pre-Assessment Notices (PAN) and Final Assessment Notices (FAN), and thereby hasten the collection of deficiency internal revenue taxes for the taxable year ended December 31, 1998 and prior years of cases handled by the LTS and LTDO, the approval and signing of the revenue officers' audit reports is hereby delegated to the Assistant Commissioner, Large Taxpayers Service (ACIR-LTS), or in her absence or written instruction, the Head Revenue Executive Assistant (HREA) concerned.
II. Payment of Deficiency Tax
Payments for deficiency taxes resulting from audits of 1998 returns shall only be accepted after the dockets or reports of investigation have been approved by the...
