REVENUE DELEGATION AUTHORITY NO. 3-2013 issued on May 23, 2013 delegates to DCIR Nelson M. Aspe the authority to approve and sign Verification and Certification of Non-Forum Shopping of Petitions for Review or any other initiatory pleadings (which requires such Verification and Certification) to be filed by the BIR before the Court of Tax Appeals, Supreme Court, other courts of justice and quasi-judicial or administrative bodies. Said authority, which shall take effect on May 27, 2013, is automatically revoked upon resumption for duty of DCIR Estela V. Sales.