Back

Spouses Pacquiao vs. CTA First Division and CIR

SPOUSES EMMANUEL D. PACQUIAO AND JINKEE J. PACQUIAO, PETITIONERS, VS. THE COURT OF TAX APPEALS - FIRST DIVISION AND THE COMMISSION OF INTERNAL REVENUE, RESPONDENTS.

G.R. No. 213394 | 2016-04-06


D E C I S I O N
 
MENDOZA, J.:
 
Before this Court is a petition for review on certiorari[1] under Rule 65 of the Rules of Court filed by petitioner spouses, now Congressman Emmanuel D. Pacquiao (Pacquiao) and Vice-Governor Jinkee J. Pacquiao (Jinkee), to set aside and annul the April 22, 2014 Resolution[2] and the July 11, 2014 Resolution[3] of the Court of Tax Appeals (CTA), First Division, in CTA Case No. 8683.

Through the assailed issuances, the CTA granted the petitioners' Urgent Motion to Lift Warrants of Distraint & Levy and Garnishment and for the Issuance of an Order to Suspend the Collection of...