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BIR, Represented By CIR vs Office Of The Ombudsman

BUREAU OF INTERNAL REVENUE, represented by the COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. OFFICE OF THE OMBUDSMAN, respondent.

G.R. No. 115103 | 2002-04-11

D E C I S I O N

DE LEON, JR., J.:

Graft Investigation Officer II Christopher S. Soquilon of the Office of the Ombudsman (OMBUDSMAN, for brevity) received information from an "informer-for-reward" regarding allegedly anomalous grant of tax refunds to Distillera Limtuaco & Co., Inc. (Limtuaco, for brevity) and La Tondeña Distilleries, Inc. Upon receipt of the information, Soquilon recommended[1] to then Ombudsman Conrado M. Vasquez that the "case" be docketed and subsequently assigned to him for investigation.[2]

On November 29, 1993, the Ombudsman issued a subpoena duces tecum[3] addressed to Atty. Millard Mansequiao of the Legal...