OCTOBER TO DECEMBER 2024 CTA DECISIONS
April 22, 2025
LETTER OF AUTHORITY A LETTER OF AUTHORITY (LOA) MAY COVER MORE THAN ONE TAXABLE YEAR. RMO 43-1990 provides that if the audit of the taxpayer shall include more than one taxable period, the other periods or years shall be specifically included in the LOA. In Commissioner of Internal Revenue (CIR)