Remedies Available to the Taxpayer under the Tax Code in Connection with the Collection of Taxes

The remedies available to the taxpayer under the Tax Code in connection with the collection of taxes are as follows:

1. Administrative Remedies

a. Before payment
1. filing a petition for reconsideration or reinvestigation
2. entering into compromise

b. After payment
1. filing of claim for tax refund
2. filing of claim for tax credit

2. Judicial Remedies

a. Civil action
1.appeal to the Court of Tax Appeals
2. action to contest forfeiture of chattel
3. action for damages

b. Criminal action
1. filing of criminal complaint against erring Bureau of Internal Revenue Officials and employees.