November 19, 2001
REVENUE DELEGATION AUTHORITY ORDER NO. 08-01
| SUBJECT | : | Delegation of Authority to Approve and Sign Various Accountable Forms, Notices, Permits, Reports and Other Documents Processed by the Enforcement Service (ES), including the Tax Fraud Division (TFD) and Policy Cases Division (PCD) |
| TO | : | All Internal Revenue Officers and Employees and Others Concerned |
I. Delegated Authority
Pursuant to Section 7 of the National Internal Revenue Code of 1997, the authority of the Commissioner of Internal Revenue to sign various accountable forms, notices, reports, permits and other documents processed by the Enforcement Service (ES), including the Tax Fraud Division (TFD) and Policy Cases Division (PCD), is hereby delegated to designated officials as follows:
A. The Deputy Commissioner for Legal and Inspection Group is authorized to approve and sign the following:
1. Reports of Preliminary Investigation with prima facie evidence of fraud/List of Taxpayers recommended for audit based on approved audit program (Request for Issuance of LA);
2. Letter of Authority;
3. Reports of Investigation/Reinvestigation attached to the Preliminary Assessment Notice and Final Assessment Notice;
4. 5-Day VAT Compliance Notice;
5. Closure Order; and
6. Tax...
