June 20, 2013
REVENUE ADMINISTRATIVE ORDER NO. 002-13
| SUBJECT | : | 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 Division
1. Litigation Section I
2. Litigation Section II
B. Prosecution Division
1. Prosecution Section I
2. Prosecution Section II
C. National Investigation Division
1. Intelligence Section
2. Investigation Section
3. Criminal Investigation Section
III. Functions:
Enforcement and Advocacy Service
1. 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; ISTCHE
3. Formulates policies and administers work programs, standards, guidelines...
