MARCH 2024 COURT OF TAX APPEALS DECISION
July 18, 2024
TAX ASSESSMENTS A LETTER OF AUTHORITY (LOA) IS NOT INVALIDATED BY A BUREAU OF INTERNAL REVENUE (BIR) LETTER ADDING ADDITIONAL EXAMINERS. It is presumed that the BIR regularly performed its official duty. The taxpayer must present proof to the contrary. Here, the BIR issued a letter without LOA adding additional examiners,