Organization and Functions of the Enforcement and Advocacy Service, Its Divisions and Sections

June 20, 2013REVENUE ADMINISTRATIVE ORDER NO. 002-13SUBJECT:Organization and Functions of the Enforcement and Advocacy Service, Its Divisions and Sections   TO:All Internal Revenue Officials and Employees I. Objective:This Order defines the organization and functions of the Enforcement and Advocacy Service including its divisions and their sections pursuant to the Rationalization Plan under Executive Order No. 366. II. Organization:The Enforcement and Advocacy Service shall be under the direct supervision of the Deputy Commissioner for Legal Group. It shall be headed by an Assistant Commissioner and shall be composed of the following divisions with their respective sections:A. Litigation Division1. Litigation Section I2. Litigation Section IIB. Prosecution Division1. Prosecution Section I2. Prosecution Section IIC. National Investigation Division1. Intelligence Section2. Investigation Section3. Criminal Investigation SectionIII. Functions:Enforcement and Advocacy Service1. Performs staff, advisory and consultative functions relative to tax fraud & intelligence operations, litigation & prosecution matters and development & investigation of tax cases including those under the Run After Tax Evaders (RATE) Program;2. Processes Claims for Informer's Rewards; ISTCHE3. Formulates policies and administers work programs, standards, guidelines and procedures including...