Salveron v. Commissioner of Internal Revenue

SEVENTH DIVISION [CA-G.R. SP No. 45187. September 9, 1997.] ULDARICO C. SALVERON , petitioner , vs . COMMISSIONER OF INTERNAL REVENUE & COURT OF TAX APPEALS, ET AL. , respondents . R E S O L U T I O N AQUINO , J p : The petitioner for certiorari, mandamus, and prohibition suffers from the following fatal defects: 1. The certificate of non-forum shopping was not signed by the petitioner as required by Section 1, 2, and 3, Rule 65 of the Rules of Civil Procedures; 2. No proof of service is attached to the petition as required by Section 3, Rule 46 of the same Rules. Note that the proof of services attached to the petition pertains to the Motion for Extension of Time to File Petition. WHEREFORE, pursuant to Section 3, Rule 46 of the Rules of Civil Procedure, the petition is DISMISSED. SO ORDERED. Imperial and Mabutas, Jr . , JJ . , concur.