2006 Bar: ABC filed with the Bureau of Internal Revenue a complaint for refund of taxes paid, but it was not acted upon. So, he filled a similar complaint with the Court of Tax Appeals (CTA) raffled to one of its Divisions. ABC's complaint was dismissed. Thus, he filed with the Court of Appeals (CA) a petition for certiorari under Rule 65. Does the CA have jurisdiction over ABC's petition? (2.5%)

The answer is in the negative. The procedure is governed by Sec. 11 of RA 9282. Divisions of the Court of Tax Appeals (CTA) must be appealed to the CTA en banc. Further, the CTA now has the same rank as the CA and is no longer considered a quasi-judicial agency. It is likewise provided in the said law that the decisions of the CTA en banc are cognizable by the Supreme Court under Rule 45 of the Rules of Civil Procedure.