within three years filing of returns issuance of LA FAN notice of informal conferencd (15days to respond) PAN 15 days

served w/in 30 days

audit terminated in 120 days paid w/in 30 days protested w/in 30 days

not paid/protested w/in 30days

claim for refund 2 years after payment GRANTED? yes

{see separate flowchart}

assessment final

no SC CTA

admin & judicial remedies (w/in 5yrs)

TCC/govt check

For Execution

Final Decision

levy assessment and collection payment

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protest within 30 days

reconsideration - not suspend collection

reinvestigation - suspends collection - 60 days to submit docs

CIR Decision

CIR Inaction 180 days

CIR Decision after 180 days

GRANTED? no

yes

GRANTED? no yes

Adverse

CTA

SC

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