Authority of Congress, Secretary of Finance, and Commissioner of Internal Revenue (CIR)

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1. Which rulings-related authority is expressly nondelegable under Section7(b)? Multiple Choice Easy
2. A district employee below division-chief-equivalent rank claims that Section7's general language alone lets the CIR del… Multiple Choice Medium
3. A division chief is authorized to carry out routine delegated tasks and argues that this necessarily includes overturni… Multiple Choice Medium
4. The CIR seeks relevant ordinary business invoices from a third party under Section5 to verify a taxpayer's return. The … Multiple Choice Hard
5. A taxpayer refuses to submit a required report and the available evidence supports use of Section6(B). It argues that t… Multiple Choice Hard
6. Explain why delegation to an appropriately ranked BIR officer does not automatically transfer every CIR power. Use the … Essay Medium
7. A taxpayer says only documents voluntarily supplied by it can ever inform an assessment. Discuss Section5's third-party… Essay Medium
8. A general delegation authorizes routine tax-administration work to a division chief. The officer issues a first-impress… Essay Medium