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Failure to Serve Preliminary Assessment Notice (PAN) - Emelino T Maestro

Failure to Serve Preliminary Assessment Notice (PAN)

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Failure to Serve Preliminary Assessment Notice (PAN)

This controversy can be best used as an argument in filing a protest against any FLD or FDDA. This argues that the due process was violated for the reason that the Preliminary Assessment Notice (PAN) was not served.

How to use this template:

  1. Read and understand the content of the template.
  2. Change the details/content as needed to fit your own tax case.
  3. Provide the details needed (if any)
  4. Print enough copies. 
  5. File and have it received by the offices involved including those who should be copy furnished to which are stated on this template. Note: It's best to follow the sequence/order of the offices when filing.
  6. Keep at least one receiving copy for future reference.


  • This template cannot be used alone. Must be paired with a header, additional controversies/arguments (if needed), and Prayer-Signature.
  • Different controversies/arguments are available on this website and sold separately. Choose the controversies that are applicable to your case.
  • Template updated 06-03-2021