Distraint (Actual and Constructive) and Levy

This topic has no further subtopics. Explore its practice questions below.

1. Which property category is ordinarily the subject of distraint rather than levy on real property? Multiple Choice Easy
2. What is constructive distraint’s principal protective effect under Section 206? Multiple Choice Easy
3. If the person controlling ordinary movable property refuses to sign the constructive-distraint receipt, what statutory … Multiple Choice Easy
4. A taxpayer receives a lawful constructive-distraint notice over identified machinery and signs the preservation receipt… Multiple Choice Medium
5. Under Section 208, upon whom must a warrant of garnishment for a taxpayer’s bank account be served? Multiple Choice Medium
6. A delinquent taxpayer owns land and personal assets. The officer claims that real-property levy is always forbidden unt… Multiple Choice Hard
7. During a tax investigation, the BIR relies solely on a taxpayer having made two overseas trips in twelve months to invo… Multiple Choice Hard
8. Distinguish actual distraint, constructive distraint and levy on real property. Essay Medium
9. Explain why a taxpayer’s refusal to sign a constructive-distraint receipt does not authorize officers to omit all proce… Essay Medium
10. What notice safeguards distinguish real-property levy and bank-account garnishment from an uncommunicated internal coll… Essay Medium
11. What must 208's distraint account add to its property list? Multiple Choice Easy
12. For distraint of stocks,208 requires service on the taxpayer and whom? Multiple Choice Easy