Assignment: Session 4 (Feb. 3, 2009)

Assignment is III(C) - V, Remedies of Taxpayer.

Mainit-Init Pa: SC Case on Informing TP of Factual and Legal Bases

Study CIR v. Enron Subic Power, recently decided by the SC involving the issue of whether the BIR complied with the statutory requirement to inform the taxpayer of the factual and legal bases of the assessment.  The Court here adopts a narrow interpretation of the provision.  We will discuss this next week.

Assignment: Session 3 (Jan. 27, 2009)

Assignment is I - III(C) of Remedies of Taxpayer.  Include CIR v. Menguito and CIR v. Metro Star Superama under II(C).  Read separate opinions of Justices Acosta and Castaneda in Metro Star Superama.  

Assignment: Session 2 (Jan. 20, 2009)

Assignment is IV and V of Remedies of Gov't.  Materials emailed to Doe.

Assignment: Session 1 (Jan. 13, 2009)

The assignment is I - III, Remedies of the Government Under the NIRC.  See outline.