Practice question
A taxpayer is about to conceal movable assets to obstruct collection of tax which may become due. The Commissioner invokes 206 on established facts. The taxpayer objects that constructive distraint is available only after ordinary delinquency and necessarily authorizes an immediate sale. Which is best?
- Section 206 also covers the specified protective situations; constructive preservation is distinct from an immediate sale.
- Both objections are correct in every case.
- The officer may sell everything without any further procedure.
- Concealment automatically cancels all taxes.
- The taxpayer's opinion alone eliminates statutory authority.
Legal references
- NIRC Sections204,206-208,222-223 and248-249, as applicable and amended: https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html
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