REVENUE MEMORANDUM CIRCULAR NO. 83-2007 issued on December 6, 2007 circularizes the memorandum dated February 6, 2003 of former Deputy Commissioner Estelita C. Aguirre of the Resource Management Group relative to the strict implementation and observance of the non-issuance of service record, for purposes of retirement/separation, without securing the proper clearances from the National Office and Office of the Ombudsman.