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CM 307 - MONITORING OF WARRANT ENFORCEMENT

Warrant enforcement is being monitored also through the submission of pertinent reports by the responsible officers/offices. The system of reporting tracks the actions taken on delinquent accounts, more specifically on the execution of collection summary remedies. The concerned revenue officers prepare series of reports on warrant enforcement activities to the RDOs/LTDOs/LTCED. These reports are validated and consolidated by the RDOs and submitted to their respective Regional Collection Divisions, for regional cases, and by the LTDOs/LTCED to the LTS, for large taxpayer cases. The reports are then validated and consolidated by the Regional Collection Division/LTS and submitted to the CED. Such reports are further validated, consolidated by the CED and submitted to the collection Service for management information and policy directions, if needed.

The Revenue Officer shall:

  1. Prepare the following Fieldman’s Warrant Enforcement Reports:
  2. Fieldman’s Warrant of Distraint and or Levy (WDL) Status Report – Annex 300-1.58
  3. Fieldman’s Report on ARs/DAs Paid Prior to Issuance of WDLs – Annex 300-1.58.1
  4. Fieldman’s Report of the ARs/DAs Referred to Other Offices Prior to Issuance of WDLs – Annex 300-1.58.2
  5. Fieldman’s Report of WDLs Served – Annex 300-1.58.3
  6. Fieldman’s Report of WDLs Executed – Annex 300-1.58.4
  7. Fieldman’s Report of Cases with WDL Referred to Other Offices – Annex 300-1.58.5
  8. Fieldman’s Report of Cases with Unserved and or Unexecuted WDLs – Annex 300-1.58.6
  9. Fieldman’s Report of Cases with WDLs Closed thru Actual Payment – Annex 300-1.58.7
  10. Fieldman’s Report of Cases with WDLs Allowed to Pay on Installment – Annex 300-1.58.8
  11. Fieldman’s Report of Cases with WDLs Closed thru Approved Compromise Settlement – Annex 300-1.58.9
  12. Fieldman’s Report of Cases with WDLs Closed thru Approved Abatement – Annex 300-1.58.10
  13. Fieldman’s Report of Cases with WDLs Closed thru Forfeiture/Garnishment – Annex 300-1.58.11; and
  14. Submit the above reports, through the Collection Section Chiefs, to the RDO/LTDO/LTCED Chiefs on or before the 10th day of the following month.

The RDO/Chief, LTDO/Chief, LTCED shall:

  1. Receive from the respective Collection Section Chief the Fieldman’s Warrant Enforcement Reports;
  2. Review the reports submitted and prepare the following report for submission to CED thru the Regional Collection Division/LTS not later than the 15th day of the following month:
  3. Consolidated Warrant of Distraint and or Levy (WDL) Status Report – Annex 300.1.59
  4. Consolidated Report of ARs/DAs Paid Prior to Issuance of WDLs – Annex 300-1.59.1
  5. Consolidated Report of ARs/DAs Referred to the Other Offices Prior to Issuance of WDLs – Annex 300-1.59.2
  6. Consolidated Report of WDLs Issued (Approved and Signed) – Annex 300-1.59.3
  7. Consolidate Report of WDLs Served – Annex 300-1.59.4
  8. Consolidated Report of WDLs Executed – Annex 300-1.59.5
  9. Consolidated Warrant of Distraint/Garnishment and/or Levy Handled for Service and Execution – Annex 300-1.59.6
  10. Consolidated Report of Cases with WDLs Referred to Other Offices – Annex 300-1.59.7
  11. Consolidated Report of Cases with Unserved and or Unexecuted WDLs – Annex 300-1.59.8
  12. Consolidated Report of Cases with WDLs Closed thru Actual Payment – Annex 300-1.59.9
  13. Consolidated Report of Cases with WDLs Allowed to Pay on Installment – Annex 300-1.59.10
  14. Consolidated Report of Cases with WDLs Closed thru Approved Compromise Settlement – Annex 300-1.59.11
  15. Consolidated Report of Cases with WDLs Closed thru Approved Abatement – Annex 300-1.59.12
  16. Report of AR Cases with WDL and Approved Authority to Cancel Assessment (ATCA) – Annex 300-1.59.13
  17. Consolidated Report of Cases with WDL Closed thru Forfeiture/Garnishment – Annex 300-1.59.14
  18. Prepare and submit the following reports to the Regional Collection Division/LTS not later than the 10th day of the following month:
  19. Report of seized Properties Sold Thru Public Auction – Annex 300-1.46
  20. Report of Properties Purchased and/or Forfeited in Favor of the Government – Annex 300-1.48
  21. Report on Properties Redeemed within the Redemption Period – Annex 300-1.55; and
  22. Submit the consolidated warrant enforcement reports as well as the other reports to the CED thru the Regional Collection Division/LTS on or before the 15th day of the following month.

The Regional Collection Division/LTS shall:

  1. Receive the RDO’s/LTDO’s/LTCED’s Consolidated Warrant Enforcement Reports and other reports; and
  2. Monitor the submission of these to the CED.

The CED shall:

  1. Receive the summary reports from the Regional Collection Division/LTS on the Warrant and/or Levy (WDL) Status Report, the consolidated warrant enforcement reports and other reports from the RDOs/LTDOs/LTCED within their respective jurisdiction;
  2. Monitor, analyze and prepare the consolidated summary of the reports on Warrant and/or Levy (WDL) Status Report, the consolidated warrant enforcement report and other reports; and
  3. Submit the reports to the Collection Service, for management information and policy directions, if needed.