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Dr. Joel C. Mendez Vs. People of the Philippines and Court of Tax Appeals

DR. JOEL C. MENDEZ, Petitioner, vs. PEOPLE OF THE PHILIPPINES and COURT OF TAX APPEALS, Respondents.

G.R. No. 179962 | 2014-06-11

SECOND DIVISION
 
DECISION

BRION, J.:
 
Before the Court is a petition for certiorari and prohibition under Rule 65 1 filed by Dr. Joel C. Mendez (petitioner) assailing the June 12, 2007 and August 13, 2007 resolutions2 of the Court of Tax Appeals (CTA).3 The assailed resolutions granted the prosecution's Motion to Amend Information with Leave of Court and denied the petitioner's motion for reconsideration.
 
ANTECEDENTS

The Bureau of Internal Revenue (BIR) filed a complaint-affidavit4 with the Department of Justice against the petitioner. The BIR alleged that  the petitioner had been...