Practice question
The government files a tax prosecution in the CTA’s original jurisdiction with the required approval. The accused argues that the BIR’s enforcement interest authorizes its lawyer to disregard the public prosecutor and independently control every prosecutorial step without deputation. Which is correct?
- Any BIR employee may control prosecution without authority
- Approval of filing abolishes all prosecution rules
- Only the accused chooses who prosecutes
- Rule 9 preserves public-prosecutor direction and control, with agency lawyers participating through the permitted deputation
- The court must transfer the case to barangay mediation
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.