FIRS may invoke 'powers of substitution' under CITA when:
ATaxpayer is compliant
BTax due is unpaid — by appointing a third party (e.g. bank) to pay over funds belonging to taxpayerCORRECT
CA refund is processed
DElection year
CITNTax Audit
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
Substitution powers allow FIRS to appoint a third party holding funds for the taxpayer to remit the tax due directly.
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