Practice question
A district employee below division-chief-equivalent rank claims that Section7's general language alone lets the CIR delegate any Code power to him. No distinct legal authority applies. Which is best?
- Rank is expressly irrelevant under Section7.
- Every taxpayer may confer the CIR's powers privately.
- The employee acquires every power merely by holding a BIR ID.
- The statutory minimum-rank limitation defeats that general-authority argument.
- The general delegation clause automatically overrides all exceptions.
Legal references
- NIRC, Sections 5-7,22-23 and32, as enacted in RA8424 and subject to the cited later amendments: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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