She signed a contract to work as waitress during which she was made to train new cashiers.
On February 3, 2009, Ilagan asked her to report back to work. Cristobal then gave her a termination of employment memorandum. Beronia submitted her explanation, written on a half sheet of pad paper dated October 10, 2008, admitting that she had applied the overage to her shortages. Cristobal subsequently directed Beronia to submit a written explanation on the incident within 24 hours. On October 5, 2008, Ilagan’s secretary, reported the offsetting to Cristobal. When Beronia began her shift (night shift), she failed to see Molina’s handwritten note and her previous unrecorded sales transaction resulting in an excess of ₱582.00 in the cash register as compared to the amount recorded in the cash book. On September 5, 2008, Irene Molina (Molina), the cashier assigned to the shift preceding Beronia’s, failed to enter in the cash register (Omron machine) a sales transaction worth ₱582.00. It is a settled jurisprudence that it is incumbent upon an employee to prove that his resignation is not voluntary.24 However, Iladan did not adduce any competent evidence to prove that respondents used force and threat.Īfter seven months, she was called back to work and was again assigned at the Barrio Fiesta. The SC held that there was no proof of Iladan’s allegations. She was assigned in several branches until 1999 when she went on absence without leave to take care of her sick daughter. Beroniaīeronia was hired as receptionist at one of their restaurants.
That section imposes a civil fraud penalty of 75% of the portion of an underpayment required to be shown on a return if "attributable to fraud." The other key civil fraud penalty is Section 6651(f), here, which triples the failure to file penalty, to a maximum of 75%, if the failure to file is "fraudulent." Each of these is viewed as a civil counterpart of the tax evasion crime under Section 7201 which can apply to a fraudulent return and a fraudulent failure to file. The one principally encountered in practice is Section 6663, here. There are two key civil fraud penalties in the Code. In this Tax Procedure class we focus more on the civil components. Although we cover briefly the criminal components, I cover those in detail in a separate class, titled Tax Fraud and Money Laundering which will be taught next in the Spring of 2013 (see web page here). In the Tax Procedure class, we study fraud with respect to tax obligations.