e-mail

Prescribes the use of electronic mail (e-mail) and electronic signature as additional mode of service of the Warrant of Garnishment (WG) pursuant Section 208 in relation to Section 244 of the National Internal Revenue Code of 1997, as amended.  The following Revenue Officers and employees are mandated to observe and perform the following general policies and guidelines in order to implement service thru e-mail of the WGs as additional mode of service:   The Regional Director concerned, Assistant Commissioner-Collection Services (CS), Assistant Commissioner-Large Taxpayers Service (LTS), and Chief Large Taxpayers District Offices (LTDOs) shall, issue and electronically sign the WGs issued [...]