Commissioner of Internal Revenue v. Ault and Wiborg Co. (Far East)-Philippine Branch

FOURTH DIVISION [CA-G.R. SP No. 53132. July 19, 1999.] COMMISSIONER OF INTERNAL REVENUE , petitioner , vs . AULT & WIBORG CO (FAR EAST) PHILIPPINE BRANCH , respondent . R E S O L U T I O N REGINO , J p : Considering the allegations contained in the Petition for Review and finding that it was not accompanied by certified true copies of such material portions of the record referred to therein and other supporting papers required by Section 6 of Rule 43, 1997 Rules of Civil Procedure such as to wit: 1. BIR Memorandum dated August 15, 1990, re: findings of revenue examiner; 2. Letter dated September 10, 1990 of the Regional Director of Revenue Region No. 4-B2, assessing respondent of tax liabilities for 1987 designated as Demand No. 111720-87-B-90-B-2; 3. Letter of protest of September 27, 1990 and supplemental memoranda dated May 31, 1991 and November 10, 1993 filed with the Appellate Division of petitioner's Bureau; 4. Memorandum dated February 10, 1994 of the said Appellate Division; 5. BIR Commissioner's letter of May 4, 1995, denying the protest; 6. Petition for review filed with the Court of Tax Appeals; and 7. Answer of the BIR The Court Resolved to DENY DUE COURSE and, as a consequence, DISMISS the petition for review outright pursuant to Section 7 of the same Rule. SO ORDERED. Montoya and Vasquez Jr ., JJ ., concur.