Delegation of Authority to Approve and Sign Authority to Cancel Assessment (ATCA) by the Enforcement & Advocacy Service (EAS) and the Legal Service (LS)

January 30, 2014

REVENUE DELEGATION AUTHORITY ORDER NO. 002-14

I. Background

Pursuant to Section 7 of the National Internal Revenue Code of 1997, as amended and in view of Revenue Administrative Order No. 2-2013 whereby supervision over the Litigation Division and Prosecution Division is transferred to the Assistant Commissioner, Enforcement & Advocacy Service (EAS), there is a corresponding need to define the delegated authority of the Commissioner of Internal Revenue to sign Authority to Cancel Assessment (ATCA) processed by the Divisions under EAS.

II. Instances When an Authority to Cancel Assessment (ATCA) Should Be Issued by the Assistant Commissioner, EAS

Any change in the amount of tax assessments arising from the following cases handled by the National Investigation Division, Litigation Division or Prosecution Division shall require the issuance of ATCA:

1. Cases under reinvestigation or reconsideration where the final assessment as originally issued was...

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