REVENUE DELEGATION AUTHORITY ORDER NO. 2-2014 issued on March 20, 2014 delegates the authority to approve and sign Authority to Cancel Assessment (ATCA) by the Enforcement & Advocacy Service (EAS) and the Legal Service (LS). Any change in the amount of tax assessments arising from the following cases handled by the National Investigation Division, Litigation Division or Prosecution Division shall require the issuance of ATCA: a. Cases under reinvestigation or reconsideration where the final assessment as originally issued was either modified, amended, or otherwise canceled in its entirety; b. Appealed or collection cases that have been decided by the courts in favor of the taxpayer when there is an entry of judgment; c. Such other cases which the Commissioner may require to be covered by ATCA. The authority to sign the ATCA under any of the circumstances enumerated above is delegated to the Assistant Commissioner, EAS provided that a Memorandum Report has been approved by the Deputy Commissioner, Legal Group. The Assistant Commissioner, EAS shall, within three (3) days from issuance thereof, notify the Office which issued the original assessment that the ATCA had been issued so that appropriate entries may be made in the records of said Office.