MANILA — Justice Secretary Menardo Guevarra on Wednesday said his former law firm had handled a tax case for the Marcoses but could not say if they received notices of assessment from the Bureau of Internal Revenue (BIR) for the estate taxes due.

SOJ Menardo Guevarra confirms his law office represented the Marcoses in a tax case in 1990s. Case referred by Bongbong Marcos’ wife, Liza Araneta, who worked with them as an associate after returning from New York.

Guevarra’s law firm mentioned in the 1997 SC estate tax ruling. pic.twitter.com/vzXV24MmME

— Mike Navallo (@mikenavallo) April 6, 2022

“Yes, I remember that at one time, our law firm represented the Marcoses in a tax case in the early 1990s,” he told reporters in response to queries.

His former law firm, De Borja, Medialdea, Ata, Bello, Guevarra and Serapio Law Office, was mentioned in the 1997 Supreme Court ruling which declared final the P23-billion estate tax liability at that time of the Marcoses.

“[C]opies of Notices were also served upon Mrs. Imelda Marcos, the petitioner and their counsel ‘De Borja, Medialdea, Ata, Bello, Guevarra and Serapio Law Office’, on April 7, 1993 and June 10, 1993,” the June 5, 1997 SC decision in Marcos vs. Court of Appeals said.

“Despite all of these Notices, petitioner never lifted a finger to protest the assessments, (upon which the Levy and sale of properties were based), nor appealed the same to the Court of Tax Appeal,” it added.

Th P23-billion estate tax due has now ballooned to P203 billion due to penalties, surcharges and interests.

Guevarra could not confirm if his former law firm received the notice of tax assessment from the BIR, invoking lawyer-client privilege, which prohibits lawyers from revealing confidential information of their clients.

“But even if I wanted to verify, the case records are not with our former law firm anymore,” he said.

“We must have turned over the case folders to Liza. The supervising partner, Atty. Loreto Ata, passed away several years ago,” he explained.

Guevarra said presidential candidate Ferdinand “Bongbong” Marcos, Jr.’s wife, Liza Araneta-Marcos, referred the case to his old law firm when she was still working for them.

“It was through Liza Araneta, who worked with us as an associate after returning from New York, that the case was referred to us. We handled the case only for a while. When Liza Araneta left our firm, we also stopped representing the Marcoses,” the DOJ chief said.

Guevarra clarified he is not really prevented by the lawyer-client privilege from commenting on the issue, but said “since we have no personal knowledge as to what happened to the case after we turned it over to the client, we would rather not comment.”

Marcos, in the 1997 Supreme Court case, sought to question the assessment made by the BIR on the estate taxes due from their family arising from Ferdinand Marcos, Sr.’s death in Hawaii in 1989, citing the pendency of court cases questioning the late dictator’s ownership or interests in some properties — the same argument his spokesperson is also now raising.

But the high court junked Marcos’ arguments, calling it a “last ditch effort to assail the assessment of estate tax which had already become final and unappealable.”

“Petitioner, however, omits to allege whether the properties levied upon by the BIR in the collection of estate taxes upon the decedent's estate were among those involved in the said cases pending in the Sandiganbayan. Indeed, the court is at a loss as to how these cases are relevant to the matter at issue. The mere fact that the decedent has pending cases involving ill-gotten wealth does not affect the enforcement of tax assessments over the properties indubitably included in his estate,” the Supreme Court explained.

• Marcos estate taxes don't disprove ill-gotten wealth: ex-BIR chief

It also faulted the Marcoses for not raising objections to the assessment within 30 days from receipt.

In a recent interview on ABS-CBN's TeleRadyo, Marcos’ sister, Senator Imee Marcos, claimed her family has yet to receive a copy of the demand letter from the BIR.

“Wala kasing kopya na buo 'yung nanay ko. Hinihingi nga 'yung buong dokumento para upuan na once and for all kasi nakailang beses na rin kami na nakikisuyo sa kanlia na upuan na natin at sumahin ng total," she said.

• 'Paninira, bulok na taktika': Imee Marcos questions timing of estate tax issue revival

The BIR had sent a demand letter to the Marcoses in December last year, as revealed by the camp of presidential rival Manila Mayor Isko Moreno Domagoso.

• Isko's camp: BIR confirms demand for Marcos family to settle estate tax liabilities

Both BIR Commissioner Caesar Dulay and Finance Secretary Carlos Dominguez subsequently confirmed the “BIR is collecting and demanded payment from the Marcos Estate Administrators.”

“They have not paid,” both said.

• 'They have not paid': BIR 'collecting' P203-B estate tax payment from Marcoses

RELATED VIDEO

Watch more in iWantv or TFC.tv