Practice question
A properly deputized BIR legal officer proposes to prosecute an NIRC criminal action. Is that role categorically forbidden under Rule 9?
- Yes, no BIR legal officer may participate
- Yes, only a private lawyer may prosecute
- Yes, deputation is legally meaningless
- Yes, the taxpayer must personally prosecute
- No, the rule permits duly deputized agency legal officers to conduct prosecution within its framework
Legal references
- https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html — Revised Rules of the CTA, Rule 9 sections 2–4 and 10
- https://lawphil.net/statutes/repacts/ra1997/ra_8424_1997.html — NIRC, section 220
Answer this question in flashcards to review your response and continue practicing.