Delegation of Authority to Institute Civil and Criminal Actions to Recover Taxes or Enforce Fines, Penalties or Forfeitures

March 1, 2007REVENUE DELEGATION AUTHORITY ORDER NO. 02-07SUBJECT:Delegation of Authority with Regard to Institution of Civil and Criminal Actions/Cases to Effect Recovery of Taxes or the Enforcement of Any Fine, Penalty or Forfeiture Under the Tax Code, with Regard to the Defense/s of the Bureau of Internal Revenue in Cases/Actions Instituted Against it, and with Regard to Other Cases   TO:All Internal Revenue Officers and Others Concerned I. Delegated AuthorityPursuant to Section 7 of the Tax Reform Act of 1997 ("Tax Code") authorizing the Commissioner of Internal Revenue ("CIR") to delegate the powers vested in him under the Tax Code, his authority is hereby delegated to officials of the BIR, with regard to the institution of civil, administrative and criminal actions/cases for among others, the recovery of taxes or the enforcement of any fine, penalty or forfeiture under the Tax Code, with regard to defenses of the Bureau of Internal Revenue ("BIR") with respect to cases instituted against it, and with regard to other cases, as follows: aSIAHCA. The Deputy Commissioner for Legal and Inspection Group...