FACTS:
Respondent received an assessment letter dated 09 February 1990 stating that it had delinquent taxes due. It subsequently filed its motion for reconsideration on 23 March 1990. In support of its request for reconsideration, it sent to the CIR additional documents on 18 April 1990. The next communication respondent received was already the Final Notice Before Seizure dated 10 November 1994.
ISSUE(S):
Whether or not the Final Notice Before Seizure constitutes the final decision of the CIR appealable to the CTA.
HELD:
YES. The Final Notice Before Seizure cannot but be considered as the CIR’s decision disposing of the request for reconsideration filed by respondent, who received no other response to its request. Not only was the Notice the only response received, its content and tenor supported the theory that it was the CIR’s final act regarding the request for consideration. The very title expressly indicated that it was a final notice prior to seizure of property. The letter itself clearly stated that respondent was being given “this LAST OPPORTUNITY” to pay; otherwise, its properties would be subjected to distraint and levy.
