Failure to file a Petition with the CTA to the FDDA by the taxpayer * makes the assessment final and executory. means the taxpayer is barred to seek redress from the CTA. means the BIR may pursue collection of taxes. All of the above None of the above Venue for Filing Protest to FLD/FAN * BIR National Office RDO who has jurisdiction over Taxpayer's Residence A or B Concerned Office who signed the assessment Discretionary on the part of the Taxpayer