solved: Luigi is a sole proprietor engaged in the manufacturing of tailor…

  

Luigi is a sole proprietor engaged in the manufacturing of tailor…Luigi is a sole proprietor engaged in the manufacturing of tailor made leather products for the white horses, the most famous of which being saddles.  Luigi received a Final Assessment Notice from the Bureau of Internal Revenue on December 31, 2020.  On January 5, 2021, Luigi filed a request for reinvestigation.  On August 11, 2021, Luigi received a Final Decision on Disputed Assessment from the Commissioner of Internal Revenue stating that his request for reinvestigation is denied.  The FDDA is two-sentenced letter stating that the request for reinvestigation is denied, and that Luigi should seek the appropriate judicial remedy.  Luigi appealed before the division of the Court of Appeals on September 3, 2021.Assuming that the choice of judicial remedy is proper, was Luigi’s appeal timely filed? a. No, since thirty (30) days have already lapsed from the expiration of the period for the BIR to decide.b. Yes, since Luigi has thirty (30) days from the receipt of the FDDA to file his appeal.c. No, since Luigi only has fifteen (15) days from the receipt of the FDDA to file his appeal.d. Yes, since Luigi has thirty (30) days from the expiration of the period for the BIR to decide to file his appeal. LawSocial ScienceTax law TAX 344

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