BIR Ruling

October 28, 1971 MEMORANDUM FOR: The Chief, Tax Accounts Division Thru the Revenue Operations Head (Collection) Forwarded herewith is the docket of the case of Joseph Cochingyan, Jr. involving the amount of P192,729,50 as deficiency income tax for 1957 to 1965, inclusive of surcharges and interest (see letter of demand dated May 20, 1969), with the request that the said amount, plus the delinquency penalties that have accrued thereon, be collected by summary remedies. cdta Attention is invited to the prepared warrants of garnishments which is not yet signed by the Commissioner (see p. 225). However the warrant of distraint and levy has already been duly issued and served (see page 221). In this connection, your attention is invited to the 1st Indorsement of Group Supervisor Francisco J. Mariazeta dated March 24, 1969, wherein he made mention of a newspaper report that Mr. Joseph Cochingyan is one of the claimants for informers reward relative to the apprehension by ASAC men. (Said indorsement is in this docket) After you have taken steps towards the collection by summary remedy of the aforesaid deficiency income tax the docket should be forwarded to the Legal Department for further action. cdt MISAEL P. VERA Commissioner of Internal Revenue