Certified True Copies of ITR

June 23, 1988 BIR RULING NO. 261-88 269 000-00 261-88 S i r : This is in reply to your letter dated June 9, 1988 relative to the request of your client, Mr. Jose Hermilo Jovellanos, Mesdames Wilhelmina Jovellanos and Corazon Mercia Jovellanos for certified true copies of the income tax returns of their late father, Daniel T. Jovellanos for the years 1967 to 1984. It is represented that you are the counsel for Ms. Wilhelmina Jovellanos, et al., who are the legal heirs of the deceased by his first marriage; that they are requesting for true copies of said income tax returns to be used as evidence in their favor as defendants in Civil Case No. Q-52058 entitled "Annette Jovellanos, et al. versus Wilhelmina Jovellanos, et al." pending before Branch 85 of the Regional Trial Court of Quezon City; that the plaintiffs in said case are the surviving second wife of the late Daniel T. Jovellanos and her children; that the case is an action for partition; that the plaintiffs claim that the house and lot, subject to the partition were fully paid by Daniel Jovellanos during the second marriage and that a loan of P122,000.00 was also paid for by said Daniel Jovellanos; that the defendants, however, claim that they were the ones who paid for the last three years installments due on the house and lot and that they were the ones who paid completely for the said loan, as the late Daniel Jovellanos was not financially capable of paying said accounts; hence, to prove the financial incapacity of the late Daniel Jovellanos, the defendants would like to present as their evidence, copies of said income tax returns of the deceased. Under Section 4 of Regulations No. 33 issued by the Secretary of Finance which for purposes of reference is quoted as follows: "Sec. 4. Inspection of Return of Individuals . The return of an individual shall be open to inspection as follows: "(a) . . . "(b) . . . "(c) . . . "(d) in the discretion of the Collector of Internal Revenue, by one of the heirs at law or next of kin of such deceased person upon showing that he has a material interest which will be affected by information contained in the return ." the Commissioner of Internal Revenue may furnish copies of income tax returns for use as evidence in court litigation. Since the relationship of your clients, Wilhelmina Jovellanos, Corazon Mercia Jovellanos and Jose Hermilo Jovellanos to the late Daniel T. Jovellanos, have been established by the certificate of birth furnished this Office; that as lawful heirs, your clients have material interest in the estate of the said deceased parent which will be affected by the information contained in the income tax returns, their request that they be furnished certified true copies thereof is hereby granted without violating Section 269 of the Tax Code. This will therefore, serve as an authority for the General Manager, Revenue Computer Center to furnish anyone of the aforenamed heirs with the aforementioned copies of income tax returns upon presentation of their identification card/papers. aisadc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner