What is the effect on the tax liability of a taxpayer who does not protest an assessment for deficiency taxes? (2011 Bar Question)

The question

What is the effect on the tax liability of a taxpayer who does not protest an assessment for deficiency taxes? (2011 Bar Question)

1. A.The taxpayer may appeal his liability to the CTA since the assessment is a final decision of the Commissioner on the matter.
2. B.The BIR could already enforce the collection of the taxpayer's liability if it could secure authority from the CTA. 88 | P a g e 2010-2015 Taxation Law Bar Examinations
3. C.The taxpayer's liability becomes fixed and subject to collection as the assessment becomes final and collectible.
4. D.The taxpayer's liability remains suspended for 180 days from the expiration of the period to protest.

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