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Question

Collegiate Courts - Court of Tax Appeals

Scenario:

John is a taxpayer who has received a Notice of Assessment from the Bureau of Internal Revenue (BIR) indicating that he has underdeclared his income for the previous year. John disagrees with the assessment and believes that it is unjustified. He wants to appeal this assessment and seek redress from the appropriate court.

Question:

What is the procedure that John should follow in appealing the assessment issued by the BIR to the Court of Tax Appeals? Cite the specific provisions of R.A. No. 1125, as amended by R.A. No. 9282 and R.A. No. 9503 that govern the jurisdiction and procedure of the Court of Tax Appeals in tax-related cases.

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Answer