RMO No. 76-98 — Designates officials authorized to sign Warrants of Distraint and Levy/Garnishment and the lifting of the Notice of the Tax Liens and cancellation of the Writ of Garnishment and Authority to Cancel Assessment Digest
REVENUE MEMORANDUM ORDER No. 76-98 issued October 8, 1998 designates officials authorized to sign Warrants of Distraint and Levy/Garnishment (per defined jurisdictional amounts), and the lifting of the Notice of the Tax Liens and the cancellation of the Writ of Garnishment and Authority to Cancel Assessment (ATCA). Officials designated in the Order are the following: a) Commissioner of Internal Revenue; b) Deputy Commissioner of Internal Revenue (Operations); c) Assistant Commissioner for Collection Service; d) Regional Directors; e) Chiefs of the Collection Division and Assessment Division in the Regional Offices; f) Chief of the Tax Fraud Division and all other operating units tasked to investigate/audit in the National Office; and g) the Revenue District Officers.
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