Compromise of Criminal Violations; Effect of Payment on Criminal Liability

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1. Which criminal tax violations does NIRC Section 204 expressly exclude from compromise? Multiple Choice Easy
2. Does payment of the underlying tax after apprehension automatically provide a valid defense to prosecution for a crimin… Multiple Choice Easy
3. Does a taxpayer's unilateral offer of compromise itself constitute an accepted authorized criminal compromise? Multiple Choice Easy
4. A nonfraud criminal tax violation has already been filed in court. The accused seeks a CIR compromise under Section 204… Multiple Choice Medium
5. A criminal tax violation involves established fraud but has not yet been filed in court. The taxpayer claims that pre-c… Multiple Choice Medium
6. After apprehension, a taxpayer pays the assessed civil tax in full and obtains an ordinary receipt. The receipt contain… Multiple Choice Hard
7. A corporate officer proposes a lawful pre-court compromise of a nonfraud tax violation. The prosecution argues that the… Multiple Choice Hard
8. State the scope and exclusions of the CIR's power to compromise criminal tax violations under Section 204. Essay Medium
9. Distinguish payment of the civil tax from compromise of criminal liability. Essay Medium
10. Explain the significance of Suarez for an officer's offer to compromise a violation legally capable of compromise. Essay Medium
11. What does RMC No. 3-2022 require for compromise penalties in the assessment notice? Multiple Choice Easy
12. Why is a proposed compromise penalty different from a civil surcharge imposed by law? Multiple Choice Easy