Civil Action

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1. Under NIRC Section 220, in whose name are the specified government tax actions brought? Multiple Choice Easy
2. What approval does Section 220 require before filing the specified action to recover taxes or enforce a fine, penalty o… Multiple Choice Easy
3. Which remedy is judicial rather than merely an administrative seizure under Section 205? Multiple Choice Easy
4. For legally collectible delinquent taxes, Section 205 permits the authorities to pursue administrative distraint or lev… Multiple Choice Medium
5. A government lawyer prepares a tax-recovery complaint governed by Section 220 but obtains no CIR approval before filing… Multiple Choice Medium
6. The BIR seeks additional disputed tax through a civil action and argues that choosing a judicial remedy makes assessmen… Multiple Choice Hard
7. A taxpayer failed to file a return, and all conditions for Section 222(a)'s judicial collection without assessment are … Multiple Choice Hard
8. State Section 220's requirements concerning the plaintiff's name and CIR approval for the government tax-recovery actio… Essay Medium
9. Does Section 205 invariably require an exclusive election between administrative distraint or levy and a civil collecti… Essay Medium
10. Explain why both statements are overbroad: 'every civil tax action requires a prior assessment without exception' and '… Essay Medium
11. Under CTA7(c)(1), what principal-amount threshold separates the stated CTA original collection jurisdiction from the le… Multiple Choice Easy
12. For that CTA collection threshold, what amounts are excluded from the principal comparison? Multiple Choice Easy