The Court of Tax Appeals (CTA) has denied the belated petition filed by a Cagayan de Oro City resident to stop the Bureau of Internal Revenue (BIR) from auctioning the properties of his deceased uncle to settle estate tax debts of over P1 billion.
The court's second division said the estate tax assessment has attained finality since it was not protested within 30 days upon receipt of the assessment notice as required under Section 228 of the Tax Code.
The assessment against the estate of Briccio Tamparong has attained finality, "thus the court failed to acquire jurisdiction," said Associate Justice Jean A. Bacorro-Villena, who wrote the decision.
Ernesto Tamparong, Jr. took the case to the CTA claiming the public auction and assessment were erroneous as they included the properties belonging to his grandmother, Felisa Neri Tamparong.
But the 19-page resolution stated that "the petitioner cannot belatedly attack what has already become final for being erroneous."
Besides, the court said the "petitioner is not a real party in interest" to appeal the disputed assessment under the rules of civil procedure.
It said the petitioner is neither the taxpayer nor acting for and in behalf of Briccio, as he is not the heir of the decedent.