National Taxes

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1. When a return is filed after its prescribed filing date, what date does 203 use for the ordinary three-year starting po… Multiple Choice Easy
2. A return due April 15 is filed June 1. For the ordinary 203 limitation on a collection suit without assessment, which s… Multiple Choice Medium
3. An ordinary court-collection-without-assessment period has expired. No valid extension, suspension or extraordinary gro… Multiple Choice Medium
4. An ordinary valid assessment was timely issued, but no qualifying collection proceeding begins until after its applicab… Multiple Choice Hard
5. The BIR files a collection complaint after the applicable ordinary period and points only to earlier repeated demand le… Multiple Choice Hard
6. Explain 203's ordinary limitation on collection proceedings in court without assessment, including a late return. Assum… Essay Medium
7. Discuss why assessment finality and collection prescription are separate issues in a national collection action. Assume… Essay Medium
8. A collecting officer relies only on repeated demand letters to support a later suit. Explain the procedural inquiry und… Essay Medium