Organization and Functions of the Legal Service Including the Divisions Under it Down to Section Level

February 9, 2009REVENUE ADMINISTRATIVE ORDER NO. 011-09SUBJECT:Organization and Functions of the Legal Service Including the Divisions Under it Down to Section Level   TO:All Internal Revenue Officials and Employees I. OBJECTIVE:This Order defines the organization and functions of the Legal Service including its divisions and their sections pursuant to the Rationalization Plan of the Bureau.II. ORGANIZATION:The Legal 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. Law Division1. Direct Taxes Section2. Indirect Taxes SectionB. Appellate Division1. Protest and Appeal Section2. Tax Credit/ Refund SectionC. International Tax Affairs Division1. Tax Treaty Policy and Tax Advisory Section2. Tax Treaty Implementation and Exchange of Information SectionD. Legislative and Research DivisionIII. FUNCTIONS:LEGAL SERVICE1. Performs staff, advisory and consultative functions relative to the preparation and interpretation of revenue laws, implementing regulations/issuances, decisions on administrative protests involving questions of law and/or fact and claims for tax credit/refund of taxes erroneously paid, tax treaties, international tax policies and...