A.C. No. 6655 - Caalim-Verzonilla vs. Pascua

Pacita Caalim-Verzonilla (complainant) filed a verified affidavit-complaint against Atty. Victoriano G. Pascua (respondent) seeking his disbarment.
Allegations: respondent falsified public documents and evaded correct tax payments by preparing spurious deeds.

On September 15, 2001, respondent prepared and notarized two Deeds of Extra-Judicial Settlement of Estate of Lope Caalim with Sale.
First deed: Consideration of P250,000, executed by surviving spouse Caridad Tabarrejos and children (including complainant) in favor of spouses Madki and Shirley Mipanga.
Second deed: Consideration of P1,000,000, executed by same parties as the first deed.
Both deeds shared identical registration numbers, pages, and book numbers in notarial portion.

Complainant asserted all heir signatures were falsified.
Sister Marivinia allegedly did not know how to sign and was confined at Cagayan Valley Medical Center during signing, supported by a hospital certification (diagnosed with psychosis and schizophrenia).
The heirs only recently discovered the existence of the deeds.
Community Tax Certificates (CTCs) in names of complainant, her mother, and Marivinia were allegedly procured solely by Shirley without their consent.
Affidavit by Barangay Treasurer Edwin Gawayon indicated that CTCs were procured with forged signatures and thumbmarks, procured at Shirley's behest.
The two deeds were used to invalidate a simulated 1979 deed of sale, which was claimed null due to Shirley’s age and status then.

Respondent admitted preparing and notarizing the deeds but denied irregularities.
Described circumstances of preparation: heirs and purchasers came to his house requesting preparation of a deed of sale of a property.
Initially, only one deed drafted with P1,000,000 consideration.
Due to disagreements over tax payments, a second deed reflecting a P250,000 consideration was prepared and notarized with same document details, intended to replace the first deed.
Respondent explained Marivinia was not present initially due to illness but later was present when the deed was acknowledged.
Denied the falsification claim, highlighting other related pending civil cases involving these parties and the documents.

Case referred to Integrated Bar of the Philippines (IBP) for investigation.
Commissioner Fernando recommended suspension for three months, revocation of notarial commission, and two-year prohibition from being a notary.
IBP Board of Governors adopted the findings but increased suspension to two years.

Acknowledged respondent’s admission.
Found the two deeds still extant and contrary to claims that the second superseded the first.
Found insufficient proof of forgery but faulted respondent for making untruthful statements in public documents to lessen tax obligations.
Violation of Rule 1.02, Canon 1 of Code of Professional Responsibility for abetting unlawful tax evasion.
Notarization of fraudulent documents is a serious violation of notarial duties.
Violated Rule IV, Section 4 of 2004 Rules on Notarial Practice by notarizing documents for an unlawful transaction.
Also violated Section 2, Rule VI of said Rules by giving two different deeds the same document number and entries.
Penalties: Suspended from law practice for two years, revocation of notarial commission, and two-year prohibition from reappointment.

Whether respondent committed falsification of public documents by notarizing spurious deeds.
Whether respondent violated notarial laws and rules by notarizing documents reflecting false considerations to evade tax.
Whether the respondent’s actions warrant suspension or disbarment from the practice of law and revocation of his notarial commission.