G.R. No. 30921 , February 16, 1929
EMILIANA PINEDA and DOMINGA G. VILLADIEGO, as administratrixes of the estate of Felix Villadiego, petitioners, vs. COURT OF FIRST INSTANCE OF TAYABAS and COLLECTOR OF INTERNAL REVENUE, respondents.

FACTS

Felix Villadiego died intestate on May 7, 1927. Petitioners Emiliana Pineda and Dominga G. Villadiego were appointed administratrixes of his estate. Before his death, Villadiego had filed his income tax returns for 1925 and 1926 and paid the taxes assessed by the Collector of Internal Revenue. After his death, the Collector revised the assessment and found an underassessment totaling P240.26 for both years. The provincial fiscal filed a motion in the intestate proceedings, asking the court to declare this additional tax a preferential charge on the estate. The respondent judge granted the motion, ordering the administratrixes to pay the amount within 15 days and declaring it a preferential charge on the heirs’ shares if unpaid.

ISSUE

1. Whether the Court of First Instance had jurisdiction to order payment of the tax claim without requiring its presentation to the committee on claims.
2. Whether the order was valid despite alleged lack of adequate notice to the administratrixes.

RULING

1. Yes, the court had jurisdiction. While some jurisdictions require tax claims to be presented to a committee on claims, the prevailing rule is that an administrator has a duty to pay taxes assessed against the estate. The court, exercising control over the administrator, may direct payment of assessed taxes without submission to the committee, especially when the estate is solvent and funds are available. The government is not estopped by prior assessments and may reassess taxes even after the taxpayer’s death.
2. The order was valid. The petitioners were not deprived of due process. The motion was duly notified, and the refusal to postpone the hearing did not prejudice their rights. They retained the remedy to pay under protest and sue for recovery if they believed the tax was improperly assessed.

DISPOSITIVE:
Petition dismissed. Costs against petitioners.