Delegation of Authority to Sign Request for Information/Access to Records of Different Government Offices Pursuant to Existing Memorandum of Agreement (MOA) to Regional Directors

September 19, 2017REVENUE DELEGATION AUTHORITY ORDER NO. 04-17SUBJECT:Delegation of Authority to Sign Request for Information/Access to Records of Different Government Offices Pursuant to Existing Memorandum of Agreement (MOA) to Regional Directors   TO:All Internal Revenue Officers and Others Concerned Pursuant to Section 5 of the National Internal Revenue Code (NIRC) of 1997, as amended, which empowers the Commissioner to obtain information and to summon, examine, and take testimony of persons to wit —"Sec. 5. Power of the Commissioner to Obtain Information, and to Summon, Examine, and Take Testimony of Persons. — In ascertaining the correctness of any return or in making a return when none has been made, or in determining the liability of any person for any internal revenue tax, or in collecting any such liability, or in evaluating tax compliance, the Commissioner is authorized: xxx xxx xxx(B) To obtain on a regular basis from any person other than the person whose internal revenue tax liability is subject to audit or investigation, or from any office or officer of the national and local governments, government...