REVENUE MEMORANDUM CIRCULAR NO. 15-2009 issued on March 12, 2009 circularizes Department Order (DO) No. 11-09 issued by the Secretary of Finance, which revokes DO No. 6-99 entitled “Defining the Authority of the Commissioner of Internal Revenue and Regiona l Directors, Re: Issuance of Letters of Authority and Taxpayer’s Investigation”.
   Notwithstanding the revocation, the Secretary of Finance, pursuant to his power of control and supervision, may direct the Commissioner of Internal Revenue, as the need arises, to provide the Department copies of all Letters of Authority issued and to submit status-reports of all investigations conducted pursuant thereto.