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RP rep by BIR vs Salud Hizon

REPUBLIC OF THE PHILIPPINES, represented by the Commissioner of the Bureau of Internal Revenue (BIR), petitioner vs. SALUD V. HIZON, respondent.

G.R. No. 130430 | 1999-12-13

D E C I S I O N

MENDOZA, J.:

This is a petition for review of the decision1 [Per Judge Patrocinio R. Corpuz.] of the Regional Trial Court, Branch 44, San Fernando, Pampanga, dismissing the suit filed by the Bureau of Internal Revenue for collection of tax.

The facts are as follows:

On July 18, 1986, the BIR issued to respondent Salud V. Hizon a deficiency income tax assessment of P1,113,359.68 covering the fiscal year 1981-1982. Respondent not having contested the assessment, petitioner, on January 12, 1989, served warrants of distraint and levy to collect the tax deficiency. However, for reasons not known, it did not proceed to...