CIR v Dominador Menguito; G.R. No. 167560; 17 Sep 2008
FACTS: Through a letter dated 28 July 1997, respondent and his spouse were informed by the BIR that they have undeclared income from Texas Instruments and Club John Hay. This was followed by a Preliminary Ten-Day Letter dated 11 August 1997, informing respondent that in the investigation of his 1991, 1992 and 1993 income, business and withholding tax case, he was found liable for deficiency income and percentage tax. The CTA’s decision sustaining the validity of the assessment was reversed by the CA, ruling that petitioner failed to sufficiently prove that respondent had in fact received the pre-assessment and post-reporting…