REVENUE MEMORANDUM CIRCULAR NO. 79-2007 issued on December 4, 2007 circularizes the conduct of post-audit review by the Office of the Commissioner of Internal Revenue on randomly-selected audit and collection cases.

          The Commissioner of Internal Revenue, through her authorized representative, shall conduct a post-audit review of audit cases, collection cases and cases covered by Mission Order (MO), acted upon and terminated in 2007.

      Starting January 2008, randomly-selected cases handled by the Regional Offices, Enforcement Service and Large Taxpayers Service shall be subjected to postaudit review, which may include the following cases:

1. Audit cases
   1. Those which are covered by Letter of Authority (LA)/ Tax Verification Notice (TVN)/ Mission Order (MO) or those which were issued Letter Notice (LN), which were terminated in 2007 – to check the correctness of actions taken on these cases;
   2. Those which are covered by LA/TVN/MO or were issued LN, but still pending – to check the cause of delay in terminating the case;
2. Delinquent accounts

1. Those which were collected in 2007; and
2. Those which are still pending.