To compromise or to abate?

IT IS a common belief that there is no longer any remedy once a deficiency tax assessment by the Bureau of Internal Revenue (BIR) has been rendered final for failure to appeal the disputed assessment or for some other reason — that the taxpayer is left with no choice but to pay the assessed taxes. However, the truth is the taxpayer is not entirely helpless because the Tax Code provides for two possible remedies: compromise or abatement.