In a seven-page complaint with the Office of the Ombudsman, Aguinaldo Miravalles, president of the Philippine Association of Revenue District Officers (PARDO), accused Benipayo, BIR Commissioner Rene Bañez and Deputy Commissioner Lilian Hefti of violating Republic Act 3019 and the Omnibus Election Code.
Miravalles said Bañez and Hefti issued Revenue Travel Assignment Order (RTAO) Nos. 2-2001, 3-2001 and 4-2001 on May 24 last year effecting the transfer of several revenue district officers, regional directors and other high-ranking officials.
The Comelec, he alleged, did not authorize such a move, thus a violation of the Omnibus Election Code.
Miravalles lawyer Bonifacio Alentajan said that on July 16, 2001, his client filed an amended complaint against Bañez and Hefti with the poll body for "deliberate, malicious and willful violation of the Comelec ban on transfer of assignment."
On Oct. 23 last year, Alentajan said the Comelecs law department issued a resolution recommending, among others, the filing of necessary charges against Bañez and Hefti with the proper court. The two BIR officials did not appeal the resolution, he said.
Alentajan said the resolution was submitted to Benipayo on Oct. 31 last year but has not been included in the poll bodys agenda since then.