The Commissioner of Internal Revenue may NOT inquire into the bank deposits of a taxpayer, except: (2012 Bar Question)

The question

The Commissioner of Internal Revenue may NOT inquire into the bank deposits of a taxpayer, except: (2012 Bar Question)

1. A.When the taxpayer files a fraudulent return;
2. B.When the taxpayer offers to compromise the assessed tax based on erroneous assessment;
3. C.When the taxpayer offers to compromise the assessed tax based on financial incapacity to pay and he authorizes the Commissioner in writing to look into his bank records;
4. D.When the taxpayer did not file his income tax return for the year.

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