G.R. No. 242552 - Oliveros, Jr. vs. People

On September 29, 1989, former President Ferdinand E. Marcos died in Honolulu, Hawaii.
On June 27, 1990, the Bureau of Internal Revenue (BIR) created a Special Tax Audit Team which, by memorandum dated July 26, 1991, found that the decedent and his family failed to file required estate and income tax returns for 1982–1986.

Deficiency estate tax assessment of ₱23,293,607,638.00 against the estate.
Deficiency income tax assessments totaling ₱184,159,288.00 against Ferdinand and Imelda Marcos.
Deficiency income tax assessments totaling ₱20,409. +P for Ferdinand R. Marcos II for 1982–1985.

Copies of these assessments were served on Imelda Marcos (through her caretaker) on August 26 and September 12, 1991, and on petitioner Ferdinand R. Marcos II (through his caretaker) on September 12, 1991.

No administrative protest was filed within 30 days, rendering the assessments final and unappealable under NIRC Section 229.
On February 22, May 20, and May 26, 1993, the BIR issued notices of levy on real properties to satisfy the unpaid estate and income taxes, followed by notices of sale and a public auction on July 5, 1993, where unsold lots were forfeited to the government.
On June 25, 1993, petitioner filed before the Court of Appeals (CA) a Petition for Certiorari and Prohibition, seeking to annul the levies and sales and to enjoin their execution.

On November 29, 1994, the CA held that the deficiency assessments were final and unappealable and that the BIR lawfully resorted to the summary remedy of levy under NIRC Sections 213 and 218.
The CA dismissed the petition for certiorari with prayer for injunctive relief.

Petitioner elevated the case to the Supreme Court, assailing the CA decision on grounds including the pendency of probate proceedings, alleged procedural defects in levy and sale, and the CA’s refusal to consider the merits of his claims.

Whether the pendency of the probate proceedings over President Marcos’s estate precluded the BIR from enforcing estate and income tax assessments by summary levy and sale.

Whether the deficiency tax assessments were final and unappealable in light of petitioner’s failure to protest.
Whether the BIR’s notices of levy and sale complied with prescribed procedures and provided petitioner due process.

Whether courts retain the power to grant preliminary injunctions against summary tax collection measures notwithstanding NIRC Section 219.