Taxation, 2012 Bar — Question 52

MULTIPLE CHOICE

Which statement below on compromise of tax liability is correct? a) Compromise of a tax liability is available only at the administrative level; b) Compromise of a tax liability is available only before trial at the CTA; c) Compromise of a tax liability is available even during appeal, provided that prior leave of court is obtained; d) Compromise of a tax liability is still available even after the court decision has become final and executory.

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