Case Summary (A.C. No. 6655)
Allegations Against the Respondent
Caalim-Verzonilla asserts that the two deeds, executed on September 15, 2001, contain forged signatures of the heirs, claiming her sister Marivinia was confined in a psychiatric facility at the time of the signing. A certification from the Cagayan Valley Medical Center supports this claim. Additionally, she contends that the Community Tax Certificates (CTCs) used for these deeds were obtained without her or her family's direct involvement, as evidenced by a statement from the Barangay Treasurer.
Respondent's Defense
In his defense, Atty. Pascua acknowledged preparing and notarizing both deeds but denied any wrongdoing. He detailed the process explaining that he was misled by the parties regarding the condition of their signatures and the actual sale price. Pascua argued he was accommodating the parties' request to prepare the second deed with a reduced selling price of P250,000 to alleviate tax burdens. He claimed that all individuals involved confirmed their signatures in his presence prior to notarization.
Findings and Recommendations
The investigation by the Integrated Bar of the Philippines (IBP) led to the conclusion that Pascua engaged in misconduct detrimental to the legal profession. Specifically, the IBP noted that his actions facilitated fraudulent tax avoidance, describing his failure to uphold legal standards as a breach of his duties as both a lawyer and a notary public. The IBP recommended a three-month suspension, but this was later upgraded to a two-year suspension by the IBP Board of Governors, along with the revocation of his notarial commission.
Court's Ruling
The Supreme Court reaffirmed the IBP's determination of Pascua's administrative liability for his participation in an act designed to defraud the government. The Court noted that by creating a document with untruthful considerations, he directly contravened his obligations under the Code of Professional Responsibility. His decision to notarize a second deed reflecting a false price constituted an unlawful agreement effecti
...continue readingCase Syllabus (A.C. No. 6655)
Parties Involved
- Complainant: Pacita Caalim-Verzonilla
- Respondent: Atty. Victoriano G. Pascua
- Other parties mentioned: Heirs of Lope Caalim (Caridad Tabarrejos, Virginia Caalim-Inong, Marivinia Caalim), spouses Madki and Shirley Mipanga
Nature of the Complaint
- Verified affidavit-complaint for disbarment filed by Pacita Caalim-Verzonilla against Atty. Victoriano G. Pascua
- Allegations: Falsification of public documents and evasion of tax payments using falsified deeds
- Specific documents involved: Two Deeds of Extra-Judicial Settlement of the Estate of Lope Caalim with Sale, notarized by respondent on September 15, 2001
Details of the Disputed Documents
- First Deed: Consideration stated as P250,000, executed and signed by surviving spouse Caridad Tabarrejos and her children in favor of spouses Madki and Shirley Mipanga
- Second Deed: Consideration stated as P1,000,000 for the benefit of the same parties
- Both deeds bear identical registration numbers, page numbers, and book numbers in the notarial portion
- Complainant contends that all heirs’ signatures in both deeds were falsified
Supporting Evidence by Complainant
- Hospital certification showing co-heir Marivinia was confined at the time of deed execution due to serious mental health conditions and unable to sign
- Affidavit from Barangay Treasurer attesting that Community Tax Certificates (CTCs) in names of complainant and her mother and sister were procured by vendee Shirley, not the heirs; signatures on CTCs are not genuine
- Allegation that two deeds were not presented to heirs before their preparation and notarization
- Assertion that an earlier deed of sale from 1979 was null due to vendors’ incapacity (Shirley being a minor and single at that time)
Respondent's Defense
- Admission of preparing and notarizing both deeds but denies irregularities
- Account of events: Parties requested deed preparation, and despite partial absence and lack of CTCs, parties honored the existence and content of the documents when gathered for notarization
- Claimed that the second deed with a lower consideration was prepared following a heated discussion and agreement intended to reduce tax liability, with all parties’ consent
- Presented medical certificate indicating Marivinia’s hospital confinement ended before the deeds' execution date
- Noted Marivinia is an active plaintiff in a civil case challenging