Organization and Functions of the Enforcement Service Including the Divisions Under It Down to Section Level

August 7, 2000REVENUE ADMINISTRATIVE ORDER NO. 03-00SUBJECT:Organization and Functions of the Enforcement Service Including the Divisions Under It Down to Section Level   TO:All Internal Revenue Officers and Others ConcernedI. OBJECTIVE:This Order defines the organization and functions of the Enforcement Service including its divisions and sections pursuant to Executive Order No. 175 dated November 3, 1999 on Organizational Restructuring of the Bureau of Internal Revenue to Improve Administrative Control over Certain Categories of Taxpayers. II. ORGANIZATION:The Enforcement Service shall be under the direct supervision of the Commissioner. It shall be headed by an Assistant Commissioner and shall be composed of the following divisions with their respective sections:A. Tax Fraud Division1. Intelligence Section2. Investigation SectionB. Policy Cases Division1. Audit Section I2. Audit Section IIIII. FUNCTIONS:ENFORCEMENT SERVICE shall:1. Perform staff, advisory and consultative functions relative to the investigation of tax fraud and policy cases and intelligence operations;2. Develop and administer policies, work programs, standards, guidelines and procedures relative to the abovementioned functions;3. Provide policy guidance and operational directions to all divisions under the Service relative to the abovementioned...