Gonzalo Nava v CIR; G.R. No. L-19470; 30 Jan 1965
FACTS: Petitioner on 15 May 1951 filed his income tax return and paid half of the tax due assessed that same date by the CIR, leaving a balance which he offered on two occasions to pay out of his backpay. The CIR rejected both offers. On 30 March 1955, respondent issued a deficiency income tax assessment notice inclusive of petitioner’s balance from the 1950 income tax return plus surcharge. However, petitioenr claims to have learned of the revised assessment for the first time on 19 December 1956. ISSUE(S): Whether or not the government’s right to collect the balance has prescribed.…