Signing of Warrants of Distraint, Levy/Garnishment, Notices of Tax Liens, Encumbrance, Levy and Seizures

May 28, 2001REVENUE DELEGATION AUTHORITY ORDER NO. 01-01SUBJECT:Delegation to Certain Revenue Officials of the Authority to Sign Warrants of Distraint, Levy/Garnishment, Notices of Tax Liens, Encumbrance, Levy and Seizures, as well as the Lifting thereof    TO:All Internal Revenue Officers and Others Concerned I. OBJECTIVESIn order to effectively manage the collection of delinquent accounts which have been increasing over the years, there is a need to fully utilize the remedies provided for under Sections 206 and 207 of the Tax Code of 1997 (Code) in the National, Regional and Revenue District Offices. In this light, it is deemed proper to further update the delineation of authority and responsibility of revenue officials who shall sign, approve, serve and execute Warrants of Distraint, Levy/Garnishment, Notices of Tax Liens, Encumbrance, Levy and Seizures, and the Lifting of such Warrants and Notices. Likewise, it has become necessary to increase the respective jurisdictional amounts by which they may be authorized to sign/approve and serve/execute the same to minimize the time and the administrative costs incurred in transmitting the collection dockets from...