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Is Manny Pacquiao evasive about his taxes because he doesn’t want to reveal that he’s a US green card holder?

December 9, 2013

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Exclusive by Raïssa Robles

Because if Manny Pacquiao has a green card – which makes him a permanent resident or US immigrant – then he can’t be a Philippine congressman.

And the best way to clear the air is to show his complete US tax records for 2009 and 2012.

UPDATE: as of 5:27 PM, Dec. 9

Pacquiao’s lawyer for his tax case, Tranquil Salvador, told ABS-CBN:

“No, he is not a green card holder.”

I had hoped he would say – he never ever had a green card. That would settle the case once and for all.

It was Yvonne, one of the frequent commenters on Cyber Plaza Miranda, the growing community of people who congregate on this site, who tipped me off about this angle. She  sent me a bunch of  documents and links to look over.

One link immediately jumped out: that of www.wilneroreilly.com, a California law firm specializing in immigration. The company announced in March 2005 that Manny Pacquiao had hired the firm as its “immigration counsel.” See the announcement by clicking on this link.

Its corporate website called boxing icon Manny Pacquiao one of the “successful immigrants” to the United States. Below is the pertinent excerpt posted on the wilneroreilly.com website. It is dated 2009 – or four years after the firm was hired as Pacquiao’s immigration counsel :

Please note that a US immigrant, also known as a green card holder, is not an American citizen. Rather, he or she is a step short of becoming an American but has the privilege of  going in and out of the US without need of a visa.

Wilner O’Reilly seems to be the immigration law firm of choice for Filipino celebrities. It has managed to obtain a green card for singer Lani Misalucha and US citizenship for Allan Pineda aka Apl de Aps of the Black Eyed Peas.

The Philippine Omnibus Election Code  specifically bans green card holders from running for office unless they irrevocably give up their green card.

Yvonne told me she was concerned about Manny Pacquiao’s status in connection with the champ’s P2.2 billion tax liability case with the Philippine Bureau of Internal Revenue (BIR).

Implications of Pacquiao’s US status on his tax case and political ambition 

Pacquiao’s status in the US would have a direct bearing on his Philippine tax case. Pacquiao insists he already paid his 2008 and 2009 taxes in the US. Under a tax treaty between Washington and Manila, tax payments in the US can be deducted from tax payments in Manila.

Green card holders have to pay tax to the US government on all earnings in the US and elsewhere, Yvonne who resides in California explained to me. But non-resident aliens only pay tax on earnings in the US.

Personally, I’m neutral about Manny Pacquiao being an immigrant to the US. He has the lawful right to reside anywhere he pleases.

However, if Manny Pacquiao did get a green card in 2009 ( which is what wilneroreilly.com seems to proclaim), he would have disqualified himself from running for congressman in 2010 and for reelection this year – unless he had first waived his permanent residency or immigrant status to the US.

Pacquiao supporters are even now eyeing Manny for the presidency when he’s old enough.  They even hope a timely constitutional amendment would enable him to run  at least for vice-president in 2016.  He will be 38 years old by then – two years short of 40, the required age for that position and the presidency.

It is in this context that Pacquiao’s possession or non-possession of a green card becomes a matter of public interest.

The same goes for his wife, Jinkee, who ran and won as Saranggani vice governor this year.

Manny Pacquiao has long denied he is a green card holder. He recently showed on GMA News the first page of his US tax returns for 2008 and 2009. He pointed out that the documents showed he was a “non-resident alien”, which implied he did not have a green card.

California law firm founding partner tells me the story on Manny Pacquiao on their website is “inaccurate”

I tried but was unable to reach Congressman Manny Pacquiao through his office in Congress or in Saranggani for comment.

But I did manage to reach Richard Wilner, the founding partner of Wilmer & O’Reilly immigration law firm.

Last Monday, I talked to Wilner by phone and asked why his law firm’s website calls Manny Pacquiao a successful immigrant.

Wilner reacted by saying what I was asking him was “privileged information.”

But I pointed out to him that it was his own corporate website that publicly refers to Manny Pacquiao as a successful immigrant.

He then gave this reply, a masterpiece of legal phrasing saying exactly nothing.

“This article which is incorrect in my opinion suggests that he has immigrated to the US. If he has done that, I don’t know.”

I asked him how he could not know when the article was posted on the website of his own law firm and Manny Pacquiao was their most famous client.

Wilner then expressed doubts  it was on his company website and asked me where exactly it was. I told him and after looking at it, he replied that the article was “inaccurate” and he would have it removed from the website immediately.

When I asked him how it was inaccurate, he said he could not discuss that due to lawyer-client privilege. Besides, he said, the lawyer who had written the article was no longer connected with his law firm.

Wilner asked for my e-mail address and later, he e-mailed me the following message:

Raissa,

Thank you for your call and for bringing the 2009 article by Attorney Robert Dupont to my attention.

As discussed, any work that my firm did on behalf of Manny Pacquaio is strictly confidential and cannot be discussed with anyone besides Mr. Pacquaio.

What I can tell you, as mentioned, is that the article is inaccurate. And, you should not rely on it. Because of the inaccuracy in the article, I immediately took steps necessary to see to it that it is permanently removed from our website.

Thanks again for your call. Please do not hesitate to contact me in the future.

Best regards,

Richard Wilner

Being a lawyer’s daughter, I noticed that Wilner referred to the article itself – and not to Manny Pacquiao’s immigration status – as “inaccurate.”

It’s a world of difference.

Wilner would not tell me what in the article was inaccurate.

Also, he had used the word “inaccurate” and not the word “wrong”. The word “inaccurate” covers a vast range of possibilities like “inexact, imprecise, incorrect, wrong, erroneous, careless, faulty, imperfect, flawed, defective, unsound, unreliable.” The word “wrong” simply means that.

A few days after my interview with Wilner, the article on wilneroreilly.com stating Pacquiao is a “successful” immigrant – which Yvonne found on the Internet and which had stayed on its website for the last four years – was erased.

Good thing I made a copy before that happened.

You can read for yourself below a PDF version of  the original article which Wilner said was “inaccurate” and which he ordered to be removed from the corporate website after my interview with him.

Manny paquiao is a successful immigrant california immigration law firm from raissarobles

Yvonne also found this link which will take you to a cache version of the original article describing Manny Pacquiao as a successful immigrant. Please click on this link to read it.

Curiously, however, Wilner told me that Manny Pacquiao’s “testimonial” that is also posted on his law firm’s website is “correct”. Here it is below:

It has not been removed from the website and can be viewed by clicking on the URL below:

http://www.wilneroreilly.com/Testimonials.shtml

Manny Pacquiao’s testimonial is recommending the law firm to all those who “are trying to make a life here in the US.” This seems to suggest migration, not vacation or temporary visit to the US.

Why would Manny Pacquiao, who became a Philippine congressman in 2010 and was reelected this year, publicly endorse immigration to the US? Shouldn’t he be saying instead – come to Mindanao? That testimonial is so weird coming from a Philippine government official.

And even more curiously, another article on the wilneroreilly.com website – which Yvonne also e-mailed me – stated that Manny Pacquiao had hired Wilner & O’Reilly only for the purpose of pursuing “lawful permanent residence in the United States.” Not US citizenship.

While the article above is undated, we can surmise that it was posted just before Manny Pacquiao’s unsuccessful bout with Erik Morales on March 19, 2005.

 

Here is the law firm’s announcement. The bold face is mine:

Team Pacquiao, Wilner & Reilly Extraordinary Fighter Hires Extraordinary Immigration Firm

Filipino Ring Icon Manny Pacquiao is in very good condition; he is more than ready for the “Fight of the Year” on March 19 at the MGM Las Vegas with “El Terible” Erik Morales. Freddie Roach’s Wild Card Boxing Gym plays host to many and the rest of his formidable team including trainer and confidant Buboy (Philippines Trainer of the Year) too many other famous people to mention and most recently, Wilner & O’Reilly.

Manny Pacquiao is one of the greatest and most exciting featherweight boxers of all time. Coupled with a love of his craft, he trains around the clock. His training is not only a product of his own discipline, but by being surrounded by the best of the best, namely Buboy and Freddie Roach.

It is Manny’s insight and acumen that lead him to Wilner & O’Reilly. As the world now knows, Manny is pursuing lawful permanent residence in the United States so that he may, among other things, continue to train and fight in the States. The process is a long and complicated one, and Manny is incredibly thankful to his family, friends and coaching staff for their assistance in pursuit of his personal and professional goals. He is also proud to be working with Richard M. Wilner of Wilner & O’Reilly.

While unwilling to comment on the specifics of his client’s case, Mr. Wilner did reveal the following: “I have been a fan of Manny’s for years. It is an honor to say that the Pacman is a client of mine. Perhaps more importantly, he’s a friend.”

As of this posting, this announcement is still up on the wilneroreilly.com website and can be viewed by clicking on the link below:

http://www.wilneroreilly.com/Articles/Team-Pacquiao-Wilner-O-reilly-Extraordinary-Fighter-Hires-Extraordinary-Immigration-Firm.shtml

If this posting is removed, you can still read a copy of the announcement below:

Manny Pacquiao settled his defamation lawsuit against boxer Floyd Mayweather after Nevada court ruled Mayweather could obtain Manny’s tax records some other way 

In 2009, Manny Pacquiao sued Mayweather after the latter accused him of using “performance-enhancing drugs.” Pacquiao said the accusation had hurt him financially.

In turn, Mayweather demanded that among others things, Pacquiao should produce his US tax records to show how much he had been hurt financially.

On Sept 21, 2012, a judge denied this particular demand of Mayweather but said he could “obtain the information through other means.”

Please click on this link to download copy of the original suit:

On September 26, 2012  – five days after the Nevada court issued that ruling  – news came out that Manny Pacquiao had dropped his lawsuit for an out-of-court settlement.

The same thing recently happened with Manny Pacquiao’s own Court of Appeals tax case against the Philippine BIR.  Early last week, Pacquiao’s promoter Top Rank announced it had mailed Manny Pacquiao’s tax returns to his Philippine lawyers.

When I read that news report, I thought my angle no longer held water. Pacquiao was going to submit his US tax records to court.

However, to my surprise, instead of filing his US tax records in the Court of Appeals as many were anticipating, news came out that Manny Pacquiao had opted to settle his tax case out of court.

Why won’t Manny Pacquiao go public with his tax returns?

But he did, his camp insists. He recently showed his 2008 and 2009 tax returns to GMA News and there’s even this video:

However, if you look at the video closely, you will notice that the “tax returns” he showed for 2008 and 2009 consisted only of one page each. The rest of the pages are missing.

Manny Pacquiao only showed page 1 of his 2008 and 2009 tax returns on TV.

The other pages would be quite interesting.

Page 5 would be the most interesting and relevant page.

Here, Manny Pacquiao was required to disclose if he was ever a green card holder or if he ever applied for one; what his visa type was on the last day of the tax year; and if he has ever changed his visa type.

It also asks if he was claiming benefits under a tax treaty between the US and another country.

Below is a copy of the complete tax form that Manny Pacquiao was supposed to fill up for 2009.

The 6-page US income tax form for non residents that boxing champ Manny Pacquiao would have filled up for 2009 from raissarobles

It appears that even if Manny Pacquiao was a green card holder in the early part of 2009 (as what Richard Wilner’s law firm website claimed) he could still have filed using Form 1040NR (for non-residents) provided he was “a non-resident on the last day of the tax year.”

This is what is stated on page 5 of the guide on how to fill up Tax Form 1040NR. You can download the entire guide by clicking on the URL below:

http://www.irs.gov/pub/irs-prior/i1040nr–2009.pdf

I believe Manny Pacquiao is one of the greatest boxers of all time.

As a politician, though, he seems to lack transparency

I guess the best way to dispel all doubts about his US residency status is to release to the public the completed US tax forms he filed for 2009 and 2012, and not just the first page of each. Anyway, everyone knows he is a dollar multimillionaire.

Why being a green card holder violates Philippine election law

Under Section 68 of the Omnibus Election Code, a green card holder is automatically disqualified from running for any elective office unless he drops his green card.

The pertinent sentence is highlighted below:

Sec. 68. Disqualifications. – Any candidate who, in an action or protest in which he is a party is declared by final decision of a competent court guilty of, or found by the Commission of having (a) given money or other material consideration to influence, induce or corrupt the voters or public officials performing electoral functions; (b) committed acts of terrorism to enhance his candidacy; (c) spent in his election campaign an amount in excess of that allowed by this Code; (d) solicited, received or made any contribution prohibited under Sections 89, 95, 96, 97 and 104; or (e) violated any of Sections 80, 83, 85, 86 and 261, paragraphs d, e, k, v, and cc, subparagraph 6, shall be disqualified from continuing as a candidate, or if he has been elected, from holding the office. Any person who is a permanent resident of or an immigrant to a foreign country shall not be qualified to run for any elective office under this Code, unless said person has waived his status as permanent resident or immigrant of a foreign country in accordance with the residence requirement provided for in the election laws.

And here is the link to the entire law.
http://www.chanrobles.com/electioncodeofthephilippines.htm#.UqGUONKK1uI

As early as 1990, the Philippine Supreme Court ruled that a US green card holder first has to meet three conditions before he can run for office:

First, he has to surrender his green card to the “appropriate US authorities”.

Second, he has to make an “irrevocable waiver of that status”.

And third, there has to be “clear evidence” of either the waiver or the surrender of the green card.

The  court explained why – a green card holder cannot have “the best of both worlds.”

Here below is the 1990 landmark case:

http://www.lawphil.net/judjuris/juri1990/nov1990/gr_88831_1990.html

Republic of the Philippines
SUPREME COURT
Manila

EN BANC

G.R. No. 88831 November 8, 1990

MATEO CAASI, petitioner,
vs.
THE HON. COURT OF APPEALS and MERITO C. MIGUEL, respondents.

G.R. No. 84508 November 13, 1990

ANECITO CASCANTE petitioner,
vs.
THE COMMISSION ON ELECTIONS and MERITO C. MIGUEL, respondents.

Ireneo B. Orlino for petitioner in G.R. Nos. 88831 & 84508.

Montemayor & Montemayor Law Office for private respondent.

GRIÑO-AQUINO, J.:

These two cases were consolidated because they have the same objective; the disqualification under Section 68 of the Omnibus Election Code of the private respondent, Merito Miguel for the position of municipal mayor of Bolinao, Pangasinan, to which he was elected in the local elections of January 18, 1988, on the ground that he is a green card holder, hence, a permanent resident of the United States of America, not of Bolinao.

G.R. No. 84508 is a petition for review on certiorari of the decision dated January 13, 1988 of the COMELEC First Division, dismissing the three (3) petitions of Anecito Cascante (SPC No. 87-551), Cederico Catabay (SPC No. 87-595) and Josefino C. Celeste (SPC No. 87-604), for the disqualification of Merito C. Miguel filed prior to the local elections on January 18, 1988.

G.R. No. 88831, Mateo Caasi vs. Court of Appeals, et al., is a petition for review of the decision dated June 21, 1989, of the Court of Appeals in CA-G.R. SP No. 14531 dismissing the petition for quo warranto filed by Mateo Caasi, a rival candidate for the position of municipal mayor of Bolinao, Pangasinan, also to disqualify Merito Miguel on account of his being a green card holder.

In his answer to both petitions, Miguel admitted that he holds a green card issued to him by the US Immigration Service, but he denied that he is a permanent resident of the United States. He allegedly obtained the green card for convenience in order that he may freely enter the United States for his periodic medical examination and to visit his children there. He alleged that he is a permanent resident of Bolinao, Pangasinan, that he voted in all previous elections, including the plebiscite on February 2,1987 for the ratification of the 1987 Constitution, and the congressional elections on May 18,1987.

After hearing the consolidated petitions before it, the COMELEC with the exception of Commissioner Anacleto Badoy, Jr., dismissed the petitions on the ground that:

The possession of a green card by the respondent (Miguel) does not sufficiently establish that he has abandoned his residence in the Philippines. On the contrary, inspite (sic) of his green card, Respondent has sufficiently indicated his intention to continuously reside in Bolinao as shown by his having voted in successive elections in said municipality. As the respondent meets the basic requirements of citizenship and residence for candidates to elective local officials (sic) as provided for in Section 42 of the Local Government Code, there is no legal obstacle to his candidacy for mayor of Bolinao, Pangasinan. (p. 12, Rollo, G.R. No. 84508).

In his dissenting opinion, Commissioner Badoy, Jr. opined that:

A green card holder being a permanent resident of or an immigrant of a foreign country and respondent having admitted that he is a green card holder, it is incumbent upon him, under Section 68 of the Omnibus Election Code, to prove that he “has waived his status as a permanent resident or immigrant” to be qualified to run for elected office. This respondent has not done. (p. 13, Rollo, G.R. No. 84508.)

In G.R. No. 88831, “Mateo Caasi, petitioner vs. Court of Appeals and Merito Miguel, respondents,” the petitioner prays for a review of the decision dated June 21, 1989 of the Court of Appeals in CA-G.R. SP No. 14531 “Merito C. Miguel, petitioner vs. Hon. Artemio R. Corpus, etc., respondents,” reversing the decision of the Regional Trial Court which denied Miguel’s motion to dismiss the petition for quo warranto filed by Caasi. The Court of Appeals ordered the regional trial court to dismiss and desist from further proceeding in the quo warranto case. The Court of Appeals held:

… it is pointless for the Regional Trial Court to hear the case questioning the qualification of the petitioner as resident of the Philippines, after the COMELEC has ruled that the petitioner meets the very basic requirements of citizenship and residence for candidates to elective local officials (sic) and that there is no legal obstacles (sic) for the candidacy of the petitioner, considering that decisions of the Regional Trial Courts on quo warranto cases under the Election Code are appealable to the COMELEC. (p. 22, Rollo, G.R. No. 88831.)

These two cases pose the twin issues of: (1) whether or not a green card is proof that the holder is a permanent resident of the United States, and (2) whether respondent Miguel had waived his status as a permanent resident of or immigrant to the U.S.A. prior to the local elections on January 18, 1988.

Section 18, Article XI of the 1987 Constitution provides:

Sec. 18. Public officers and employees owe the State and this Constitution allegiance at all times, and any public officer or employee who seeks to change his citizenship or acquire the status of an immigrant of another country during his tenure shall be dealt with by law.

In the same vein, but not quite, Section 68 of the Omnibus Election Code of the Philippines (B.P. Blg. 881) provides:

SEC. 68. Disqualifications … Any person who is a permanent resident of or an immigrant to a foreign country shall not be qualified to run for any elective office under this Code, unless said person has waived his status as permanent resident or immigrant of a foreign country in accordance with the residence requirement provided for in the election laws. (Sec. 25, 1971, EC).

In view of current rumor that a good number of elective and appointive public officials in the present administration of President Corazon C. Aquino are holders of green cards in foreign countries, their effect on the holders’ right to hold elective public office in the Philippines is a question that excites much interest in the outcome of this case.

In the case of Merito Miguel, the Court deems it significant that in the “Application for Immigrant Visa and Alien Registration” (Optional Form No. 230, Department of State) which Miguel filled up in his own handwriting and submitted to the US Embassy in Manila before his departure for the United States in 1984, Miguel’s answer to Question No. 21 therein regarding his “Length of intended stay (if permanently, so state),” Miguel’s answer was, “Permanently.”

On its face, the green card that was subsequently issued by the United States Department of Justice and Immigration and Registration Service to the respondent Merito C. Miguel identifies him in clear bold letters as a RESIDENT ALIEN. On the back of the card, the upper portion, the following information is printed:

Alien Registration Receipt Card.

Person identified by this card is entitled to reside permanently and work in the United States.” (Annex A pp. 189-190, Rollo of G.R. No. 84508.)

Despite his vigorous disclaimer, Miguel’s immigration to the United States in 1984 constituted an abandonment of his domicile and residence in the Philippines. For he did not go to the United States merely to visit his children or his doctor there; he entered the limited States with the intention to have there permanently as evidenced by his application for an immigrant’s (not a visitor’s or tourist’s) visa. Based on that application of his, he was issued by the U.S. Government the requisite green card or authority to reside there permanently.

Immigration is the removing into one place from another; the act of immigrating the entering into a country with the intention of residing in it.

An immigrant is a person who removes into a country for the purpose of permanent residence. As shown infra 84, however, statutes sometimes give a broader meaning to the term “immigrant.” (3 CJS 674.)

As a resident alien in the U.S., Miguel owes temporary and local allegiance to the U.S., the country in which he resides (3 CJS 527). This is in return for the protection given to him during the period of his residence therein.

Aliens reading in the limited States, while they are permitted to remain, are in general entitled to the protection of the laws with regard to their rights of person and property and to their civil and criminal responsibility.

In general, aliens residing in the United States, while they are permitted to remain are entitled to the safeguards of the constitution with regard to their rights of person and property and to their civil and criminal responsibility. Thus resident alien friends are entitled to the benefit of the provision of the Fourteenth Amendment to the federal constitution that no state shall deprive “any person” of life liberty, or property without due process of law, or deny to any person the equal protection of the law, and the protection of this amendment extends to the right to earn a livelihood by following the ordinary occupations of life. So an alien is entitled to the protection of the provision of the Fifth Amendment to the federal constitution that no person shall be deprived of life, liberty, or property without due process of law. (3 CJS 529-530.)

Section 18, Article XI of the 1987 Constitution which provides that “any public officer or employee who seeks to change his citizenship or acquire the status of an immigrant of another country during his tenure shall be dealt with by law” is not applicable to Merito Miguel for he acquired the status of an immigrant of the United States before he was elected to public office, not “during his tenure” as mayor of Bolinao, Pangasinan.

The law applicable to him is Section 68 of the Omnibus Election Code (B.P. Blg. 881), which provides:

xxx xxx xxx

Any person who is a permanent resident of or an immigrant to a foreign country shall not be qualified to run for any elective office under this Code, unless such person has waived his status as permanent resident or immigrant of a foreign country in accordance with the residence requirement provided for in the election laws.’

Did Miguel, by returning to the Philippines in November 1987 and presenting himself as a candidate for mayor of Bolinao in the January 18,1988 local elections, waive his status as a permanent resident or immigrant of the United States?

To be “qualified to run for elective office” in the Philippines, the law requires that the candidate who is a green card holder must have “waived his status as a permanent resident or immigrant of a foreign country.” Therefore, his act of filing a certificate of candidacy for elective office in the Philippines, did not of itself constitute a waiver of his status as a permanent resident or immigrant of the United States. The waiver of his green card should be manifested by some act or acts independent of and done prior to filing his candidacy for elective office in this country. Without such prior waiver, he was “disqualified to run for any elective office” (Sec. 68, Omnibus Election Code).

Respondent Merito Miguel admits that he holds a green card, which proves that he is a permanent resident or immigrant it of the United States, but the records of this case are starkly bare of proof that he had waived his status as such before he ran for election as municipal mayor of Bolinao on January 18, 1988. We, therefore, hold that he was disqualified to become a candidate for that office.

The reason for Section 68 of the Omnibus Election Code is not hard to find. Residence in the municipality where he intends to run for elective office for at least one (1) year at the time of filing his certificate of candidacy, is one of the qualifications that a candidate for elective public office must possess (Sec. 42, Chap. 1, Title 2, Local Government Code). Miguel did not possess that qualification because he was a permanent resident of the United States and he resided in Bolinao for a period of only three (3) months (not one year) after his return to the Philippines in November 1987 and before he ran for mayor of that municipality on January 18, 1988.

In banning from elective public office Philippine citizens who are permanent residents or immigrants of a foreign country, the Omnibus Election Code has laid down a clear policy of excluding from the right to hold elective public office those Philippine citizens who possess dual loyalties and allegiance. The law has reserved that privilege for its citizens who have cast their lot with our country “without mental reservations or purpose of evasion.” The assumption is that those who are resident aliens of a foreign country are incapable of such entire devotion to the interest and welfare of their homeland for with one eye on their public duties here, they must keep another eye on their duties under the laws of the foreign country of their choice in order to preserve their status as permanent residents thereof.

Miguel insists that even though he applied for immigration and permanent residence in the United States, he never really intended to live there permanently, for all that he wanted was a green card to enable him to come and go to the U.S. with ease. In other words, he would have this Court believe that he applied for immigration to the U.S. under false pretenses; that all this time he only had one foot in the United States but kept his other foot in the Philippines. Even if that were true, this Court will not allow itself to be a party to his duplicity by permitting him to benefit from it, and giving him the best of both worlds so to speak.

Miguel’s application for immigrant status and permanent residence in the U.S. and his possession of a green card attesting to such status are conclusive proof that he is a permanent resident of the U.S. despite his occasional visits to the Philippines. The waiver of such immigrant status should be as indubitable as his application for it. Absent clear evidence that he made an irrevocable waiver of that status or that he surrendered his green card to the appropriate U.S. authorities before he ran for mayor of Bolinao in the local elections on January 18, 1988, our conclusion is that he was disqualified to run for said public office, hence, his election thereto was null and void.

WHEREFORE, the appealed orders of the COMELEC and the Court of Appeals in SPC Nos. 87-551, 87-595 and 87-604, and CA-G.R. SP No. 14531 respectively, are hereby set aside. The election of respondent Merito C. Miguel as municipal mayor of Bolinao, Pangasinan is hereby annulled. Costs against the said respondent.

SO ORDERED.

Fernan, C.J., Narvasa, Melencio-Herrera, Gutierrez, Jr., Cruz, Paras, Gancayco, Padilla, Bidin, Sarmiento, Medialdea and Regalado, JJ., concur.

Feliciano, J., is on leave.

Tagged With: Floyd Mayweather, world champ Manny Pacquiao

Comments

  1. curveball says

    December 19, 2013 at 4:27 PM

    Ang tagal ng nagre-reklamo si Manny na pinupulitika sya. Pati pa gobyerno ni Pnoy pinagalitan nilang mag-ina…

    Ngayon ano naman ito na nakipag-meeting sya kay Pnoy?

    Para humingi ng tulong? (sa kanyang problema sa BIR)
    Makipag chika-chika lang sa pangulo?

    http://www.philstar.com/headlines/2013/12/19/1269757/after-word-war-noy-meets-pacman

    • jorge bernas says

      December 20, 2013 at 9:07 AM

      @ curveball,

      Tama ka curveball, Lumaki na ulo ni manny at ni hindi na nga nakipag courtesy call kay Pnoy na siya niyang dapat ginawa nang manalo laban kay rios. Akala ni manny dahil marami siyang mga kaibigang sipsip at ginagamit lang ito sa mga pansariling kapakanan ay matutulungan siya nito bagkus ito ang magpapabagsak sa kanya…

      If l were on manny side ay kukuha ako nang magaling na accountant at abogado dahil hindi yata nakatulong ang kasalukuyan niyang mga tauhan…at huwag makinig sa mga sipsip na nakapaligid..

  2. kalakala says

    December 19, 2013 at 9:50 AM

    off topic….3 Dasma guards who stopped Binay convoy held, freed
    By Nancy C. Carvajal
    Philippine Daily Inquirer
    5:10 am | Thursday, December 19th, 2013

    MANILA, Philippines—Makati Mayor Junjun Binay ordered the arrest of three security guards of a posh subdivision in the city when the guards refused to allow his four-car convoy to pass through a restricted gate close to midnight on Nov. 30, according to a source privy to the incident.

    The entire incident at the gate of Banyan and McKinley Roads was recorded by the closed-circuit television cameras of North Forbes Park and Dasmariñas Village, the source, who asked not to be identified for fear of reprisal from City Hall, told the Inquirer.

    Based on a 24-minute video, a copy of which was obtained by the Inquirer, the standoff was witnessed by the mayor’s sister, Sen. Nancy Binay, a passenger of one of the vehicles.

    http://newsinfo.inquirer.net/548765/3-dasma-guards-who-stopped-binay-convoy-held-freed

    • vander anievas says

      December 21, 2013 at 5:18 PM

      sa banyan gate pa naganap. di ba ang banyan ay ‘balite’? anong mayroon doon?

  3. Kamison says

    December 19, 2013 at 5:13 AM

    take 3

    “Here’s an update on Manny Pacquiao’s noisy transcontinental tax woes.”

    Patching up the hero in Pacquiao

    By Recah Trinidad
    Philippine Daily Inquirer
    10:43 pm | Wednesday, December 18th, 2013

    Here’s an update on Manny Pacquiao’s noisy transcontinental tax woes.

    Before last weekend, Pacquiao kept crying political harassment—the louder, the better—against the turbulent case of unpaid taxes hanging over his heroic head.

    True enough, he gained ground, mainly after the case was unwittingly brought before gullible, sympathetic hometown admirers.

    Pacquiao promoter Bob Arum, in fact, went as far as to slam the Philippine government, branding the case against the boxing superhero “the worst brand of politics.”

    * * *

    Short of landing a knockout punch, Pacquiao scored big win-win points after Arum sent copies of alleged certified true copies of Pacquiao’s tax remittances with the US Internal Revenue Service (IRS) to Manila.

    A tax appeal hearing was next scheduled in a local court on Jan. 16.

    However, Pacquiao would not have a respite.

    News next broke out from California that the IRS had slapped an $18.3-million federal tax lien on him. (An official reproduction of the lien was provided the Inquirer by an informant from Los Angeles, California.)

    * * *

    Despite the stunning blow, Pacquiao refused to budge.

    He again cried foul, with his adviser Michael Koncz, a certified Arum errand boy, predictably coming to his side.

    Koncz adamantly claimed they have abided faithfully with the IRS requirements regarding Pacquiao’s tax remittances. He claimed he had all the documents to back his stand.

    Koncz also called the evidence against Pacquiao a heap of horse dung (he actually used an unprintable expletive.)

    * * *

    Things were going nowhere, until VisionQuest, the certified accounting firm originally handling Pacquiao’s tax payments, started to come out in the open to detail where Pacquiao and his tax people had erred and sinned.

    These things took place before last weekend.

    Then Koncz suddenly went missing, thereby fanning suspicions he must’ve flown the coop.

    * * *

    Listen, please.

    Yesterday morning, veteran scribe Nick Giongco said Pacquiao had dispatched Koncz to California “to fix his tax problems.”

    Obviously, the core of Pacquiao’s tax woes lay in the dubious handwritten notations and documents which Koncz had desperately tried to pass off as legit, official receipts.

    These, by the way, had all been rejected by the IRS.

    If at all, Koncz, an anomaly, could have functioned perfectly in the staff of the untouchable bald jueteng king, a favorite of former President Gloria Macapagal-Arroyo, in Pampanga.

    * * *

    Anyway, the latest move is either a sign of surrender, or a bid to patch up his tarnished image on the part of Pacquiao, a national treasure.

    But shouldn’t the Philippine government, harshly slammed by Arum, also help determine the role of the grizzled promoter in Pacquiao’s current miseries?

    We owe it to the people to know if Pacquiao had been cheated, or if he willingly allowed himself to be fooled?

    Read more: http://sports.inquirer.net/136061/patching-up-the-hero-in-pacquiao

    —

    Read related comments: #98, #97

    • Mel says

      December 27, 2013 at 8:34 PM

      Here is an excellent report written by Edwin Espejo of Rappler how Manny Pacquiao was shortchanged and misled in many instances by ‘trusted’ persons.

      Pacquiao’s wealth and Michael Koncz
      http://www.rappler.com/newsbreak/46499-pacquiao-wealth-michael-koncz

  4. Kamison says

    December 19, 2013 at 5:12 AM

    “Here’s an update on Manny Pacquiao’s noisy transcontinental tax woes.”

    Patching up the hero in Pacquiao

    By Recah Trinidad
    Philippine Daily Inquirer
    10:43 pm | Wednesday, December 18th, 2013

    Here’s an update on Manny Pacquiao’s noisy transcontinental tax woes.

    Before last weekend, Pacquiao kept crying political harassment—the louder, the better—against the turbulent case of unpaid taxes hanging over his heroic head.

    True enough, he gained ground, mainly after the case was unwittingly brought before gullible, sympathetic hometown admirers.

    Pacquiao promoter Bob Arum, in fact, went as far as to slam the Philippine government, branding the case against the boxing superhero “the worst brand of politics.”

    * * *

    Short of landing a knockout punch, Pacquiao scored big win-win points after Arum sent copies of alleged certified true copies of Pacquiao’s tax remittances with the US Internal Revenue Service (IRS) to Manila.

    A tax appeal hearing was next scheduled in a local court on Jan. 16.

    However, Pacquiao would not have a respite.

    News next broke out from California that the IRS had slapped an $18.3-million federal tax lien on him. (An official reproduction of the lien was provided the Inquirer by an informant from Los Angeles, California.)

    * * *

    Despite the stunning blow, Pacquiao refused to budge.

    He again cried foul, with his adviser Michael Koncz, a certified Arum errand boy, predictably coming to his side.

    Koncz adamantly claimed they have abided faithfully with the IRS requirements regarding Pacquiao’s tax remittances. He claimed he had all the documents to back his stand.

    Koncz also called the evidence against Pacquiao a heap of horse dung (he actually used an unprintable expletive.)

    * * *

    Things were going nowhere, until VisionQuest, the certified accounting firm originally handling Pacquiao’s tax payments, started to come out in the open to detail where Pacquiao and his tax people had erred and sinned.

    These things took place before last weekend.

    Then Koncz suddenly went missing, thereby fanning suspicions he must’ve flown the coop.

    * * *

    Listen, please.

    Yesterday morning, veteran scribe Nick Giongco said Pacquiao had dispatched Koncz to California “to fix his tax problems.”

    Obviously, the core of Pacquiao’s tax woes lay in the dubious handwritten notations and documents which Koncz had desperately tried to pass off as legit, official receipts.

    These, by the way, had all been rejected by the IRS.

    If at all, Koncz, an anomaly, could have functioned perfectly in the staff of the untouchable bald jueteng king, a favorite of former President Gloria Macapagal-Arroyo, in Pampanga.

    * * *

    Anyway, the latest move is either a sign of surrender, or a bid to patch up his tarnished image on the part of Pacquiao, a national treasure.

    But shouldn’t the Philippine government, harshly slammed by Arum, also help determine the role of the grizzled promoter in Pacquiao’s current miseries?

    We owe it to the people to know if Pacquiao had been cheated, or if he willingly allowed himself to be fooled?

    Read more: http://sports.inquirer.net/136061/patching-up-the-hero-in-pacquiao

    —

    Read related comments: #98, #97

  5. Neo Canjeca says

    December 17, 2013 at 5:47 PM

    summative; right on topic . . .

    SUCCESS IN ARREGLO repeat ARREGLO COUNTRY

    So much has been said, shouted, written, pontificated,
    Abhorred, revered about a Filipino’s monumental success
    A rare achievement record of the century ONLY Pacquiao
    Among his countrymen can wear at one glorious time
    Eight BOXING championship belts to his narrow waist.

    They are all here in Cyber Plaza Miranda
    The genius, the eloquence, the incisive analysis,
    The splitting of white hairs, the beating of dead meat
    The nitpicking of prejudice, the biblical gnashing of teeth
    The sagacity of the righteous, the impartiality of the just
    The venom of humour what a treasure trove this CP Miranda,
    along with CPMer’s intellect of silver and gold
    even rubbish has its worth in search of TRUTH.

    Pacquiao has taken the road, the way of all flesh
    Poor unemployed, boxer, singer, actor, preacher,
    Reserved soldier, politician, lawmaker,
    Extra-marital Romeo, philanthropist, tax dodger.
    JAILBIRD if his, is not an ARREGLO COUNTRY.

    In Arreglo Country, Tuwid na Daan is a baby
    Trying to swim ashore against Yolanda’s surge.

    • raissa says

      December 17, 2013 at 9:18 PM

      Wow, Neo.

      You’re on a roll here.

    • pinay710 says

      December 17, 2013 at 9:54 PM

      @sir neo what a piece of lyric to my rusting brain. puede gawing awitin ni Freddie or ni jim paredes . daming beses kong binasa para maintindihan ko.

      MALIGAYANG PASKO SA LAHAT NG CPMers!!!!!

    • jorge bernas says

      December 18, 2013 at 10:07 AM

      OFF TOPIC – G.M.A. Camp Asking Christmas Furlough in Court, Bakit kailangan humingi nang christmas vacation sa korte mga legislators natin at ang mga pamilya ni G.M.A.? Napakaalinaw na NILOLOKO tayo at maging ang KORTE Niloloko din kasi humingi ang kampo G.M.A.nang HOSPITAL ARREST noon dahil dilikado ang kondisyon at karamdaman ni G.M.A. pero kong ganyan din lang na humihingi nang christmas vacation ay ibig sabihin ay wala itong malalang karamdaman at hindi na ni G.M.A. kailangan nang Hospital Arrest kaya dapat deretso na ito sa tunay na Piitan/kulungan para magsilbing aral sa lahat na walang mayaman at mahirap sa pagpapatupad nang BATAS…

      • kalahari says

        December 18, 2013 at 10:48 AM

        Sa U.S., walang ganyan – pero sa ARREGLO COUNTRY, nothing is impossible

    • vander anievas says

      December 18, 2013 at 6:44 PM

      great neo. you’re the one…

      • letlet says

        December 18, 2013 at 9:17 PM

        Neo, what a brilliant piece of work wherein Pacquiao is glorified and honoured, specifying his strengths and then ripped open his weaknesses, so vulnerable, so greedy and so ambitious.

    • Kamison says

      December 18, 2013 at 7:21 PM

      @Neo, okay etong naisulat mo.

      great observation. iyan nga ang uso, diplomasya Con sa iyo naman sa ARREGLO COUNTRY.

  6. andrew lim says

    December 17, 2013 at 3:59 PM

    JOKE TIME

    The CCTV footage of the SM North EDSA jewelry robbery showed three men doing the crime. One was old, one was handsome and one was sexy.

    ha ha ha ha

  7. kalahari says

    December 17, 2013 at 1:58 PM

    OFF TOPIC – COLD WAR IS BACK

    After the collapse of the Soviet Union on 26n December 1991 and peace reigns for more than 2 decades between East and West wherein the fear of nuclear armageddon since the Korean war has vanished, new events point to its revival:

    Russia moves nuclear-capable missiles closer to Europe’s borders in response to the US-led deployment of a disputed air defense shield. The announcement is almost certain to irritate the former Communist states of Eastern Europe and add another layer to the tensions in Moscow’s fraught relations with Washington.(GMA news online 12/17/13)

    US ups security aid to SE Asia, criticizes China. HANOI, Vietnam – US Secretary of State John Kerry offered harsh words for China and new maritime security assistance to Southeast Asia on Monday to bolster countries facing growing Chinese assertiveness in a region where the two world powers are jockeying for influence. Tensions are running high after a near-collision of US and Chinese naval vessels this month and an air defense zone China has declared over an area that includes territory controlled by Japan, a US ally. Those actions have raised fresh alarm as Beijing modernizes its military and claims a wide swath of ocean and disputed islands across the East and South China Seas.(Philstar.com 12/17/13)

  8. yvonne says

    December 17, 2013 at 12:22 AM

    @ben 34, December 15, 2013 at 12:10 pm (comment buried at the bottom of this blog post)

    U.S. law makes a distinction between political free speech or expression from electioneering activity. If Pacquiao is a foreign national and not a U.S. permanent resident, he can exercise political free speech in the U.S. but he cannot engage in electioneering activity that is reserved only for U.S. citizens and permanent residents (U.S. immigrants).

    A good analogy is that a person has a fundamental right to free speech but a person has no right to commit libel or defamation. Thus, Maywheather could not invoke his right to free speech as his defense when Pacquiao served him with a defamation lawsuit.

    In like manner, the right to political free speech does not automatically convey the right to engage in some form of electioneering activity to foreign nationals.

    • yvonne says

      December 17, 2013 at 2:10 AM

      Pacquiao’s time and energy would have been better spent resolving his tax issues instead of meddling in foreign politics.

      When people talk about his tax problems his response is: pinupulitika lang siya.

      Kase siya mismo namumulitika sa U.S. He has no business meddling in U.S. politics unless he is a U.S. permanent resident (immigrant) or a U.S. citizen.

      • Alfredo says

        December 17, 2013 at 10:29 AM

        @yvonne:
        I am a permanent resident of the US but I am not allowed to vote in any political election or city preposition nor serve as a jury. Are you correct in saying that I can meddle in local politics as an immigrant? I did not know that. But if so, what type of political activity can I participate in?

    • ben34 says

      December 17, 2013 at 3:58 AM

      @yvonne

      I missed that ‘distinction between political free speech or expression and electioneering activity’.
      All along I was thinking about the First Amendment, I guess, and about the journal author’s statement that
      “Such speech may well be aimed at influencing an election, but it cannot be restricted for this reason alone.” The author could have been more specific.

      I am aware that “a person has no right to commit libel or defamation” by invoking “his right to free speech”.

      I wish that I could find that particular law which you mentioned.

      BTW, I agree that Pacquiao should not meddle in foreign politics.

  9. yvonne says

    December 16, 2013 at 1:06 PM

    In the Notice of Federal Tax Lien served on Pacquiao, Form 668 (Y), the 2nd line has this entry “Small Business/Self Employed – Area: 7”

    The SB/SE unit of the IRS serves taxpayers who file Form 1040 with Schedules C, E, F, or Form 2106. This means that Pacquiao’s IRS Form 1040NR includes any of the listed Schedules, or Form 2106, or a combination thereof.

    The Notice covers a period of 5 tax years – from 2006 to 2010. Would anyone care to speculate why tax year 2011 is not included?

    • yvonne says

      December 16, 2013 at 10:17 PM

      If Pacquiao is considered to be self-employed then this appears to be contradictory to his claim that his stay in the U.S. is based on P1 visa.

      P1 visa is an employment-based visa whereby a U.S. employer sponsors a foreigner’s stay in the country to be its employee.

      • isellnuts says

        December 17, 2013 at 9:20 AM

        A P1 visa is a temporary work visa for internationally recognized athletes and entertainers to perform at an event in the US.

        P1 Visa Requirements

        To qualify for a P1 visa, the applicant must be internationally recognized and destined to enter the United States to compete or perform at a specific event.

        An internationally recognized athlete or entertainer must have significant international recognition either as an individual or as part of a team/group. This must be evidenced by skill and recognition above that ordinarily encountered and the person or group must be recognized in more than one country for a sustained period of time.

        Bob Arum Top Rank Promotions is the one promoting Pacman’s fight. There is a big difference between promoter and employer.

        P1 Visa is not an employment based visa this is the reason why USIS categorized type of visa for its particular applicability.
        In addition, the applicant must have a US employer or agent to sponsor their trip to the United States.

        P1 visa applicants may also be required to meet certain health and character requirements.

        • yvonne says

          December 17, 2013 at 9:52 AM

          @ isellnuts

          Please note your own statement that xxx “the applicant must have a US employer or agent xxx.”

          The EMPLOYER must file a petition Form I-129. In case where the person has multiple EMPLOYERS, the person’s agent can become his petitioner.

          Form I-129 is aptly titled Petition for Non-Immigrant WORKER.

          (Capitalization is provided for emphasis.)

    • Victin Luz says

      December 17, 2013 at 2:19 AM

      Has paid/settled his taxes on the year 2011 @yvonne…maybe ….or 2011 & 2012 are not yet audited by IRS

      • yvonne says

        December 17, 2013 at 4:34 AM

        That’s a good one @Victin Luz. I’m thinking differently. Anyone else has a guess?

        • curveball says

          December 17, 2013 at 5:45 AM

          @Victin Luz,

          Pwede po ba yun na mabayaran na agad ang mga taxes ng more recent years kahit na may usapin pa ang mga nagdaang taon?

          Sa mga paliwanag sa posts dito parang nakakalito nga ang tunay na status ni manny sa usa. Una sabi nya ala sya green card, meron sya P1 lang. Pero sa mga ulat ng iba’t ibang babasahin (dyaryo, magazine at tv) ay lumalabas na parang hindi pwede ang ganuon dahil sa may mga ari-arian sya, may lisensya pa at sariling kumpanya sa america.

          Minsan sa sobrang pagtatago, lalo sya nagugulo kung ano ang talagang totoo. At lalo ng nagtataka ang mga tao bakit nga ba hindi magsabi ng totoo.

          Huwag sabihin na pinupulitika ka manny… pulitiko ka kasi. Dapat pinaghandaan mo na yan bago ka pa lang kumandidato.

        • yvonne says

          December 17, 2013 at 6:14 AM

          @Victin Luz

          Pwede rin na nag-apply siya ng Immigrant Investor visa kaya may businesses siya sa U.S.?

          There are three paths to acquiring permanent residence status (green card holder) in the U.S. – through :

          1. Family-based immigration petition
          2. Conversion of immigrant investor visa.
          3. Self-petition. This classification is intended for foreign nationals with extra-ordinary talents, such as a Nobel Prize recipients, whose talents will be very useful to the country. There is no question that Pacquiao has extra-ordinary talent in sports – I just don’t know if that would be enough to qualify him; I fail to see how that would be very beneficial to the country (U.S.)

        • yvonne says

          December 17, 2013 at 6:17 AM

          Sorry, that post is meant for Curveball.

        • yvonne says

          December 17, 2013 at 8:12 AM

          Of the three immigration paths I mentioned above, #2 and #3 are now included in the EB visa category. There are 5 preferences in the EB category – #2 corresponds to 5th preference and #3 corresponds to 1st preference.

          Of the five visa preferences, these are the two that Manny could potentially qualify, and no labor certification is required for these preferences.

          Could this be the “inaccuracy” in their website article that Wilner might be referring to in his talk with Raissa?

        • drill down says

          January 4, 2014 at 5:50 PM

          you seem to be saying that pacquiao’s status in 2011 changed and so he passed the audit by irs.

  10. baycas says

    December 16, 2013 at 10:11 AM

    In September of this year, I wrote somewhere here in @raissa’s blog:

    baycas says:
    September 20, 2013 at 5:48 am

    A friend of a friend (FOAF) at a recent party related his brush with a corrupt BIR employee before. The BIR guy, of course, tried to milk money out of that FOAF. That was during the time when the FOAF was earning a lot of money but declaring them all in order to pay the right amount of taxes.

    But since the time the FOAF had a sad encounter with the corrupt BIR employee he vowed never to declare his full income so he won’t be bothered by dishonest people. The FOAF further reasoned that if ever he gets caught, he will have saved by then enough money to bribe (a) BIR personnel(s).

    As if not running out of justification for his tax under declaration, the FOAF explained that he believed he is doing the “right” thing because the taxes he will pay will just be leaked out to corrupt public officials…as we now had been witnessing where our taxes go since the JLN thing erupted.

    I told the FOAF that he is no different from the BIR employee who harassed him…that he is no different from the legislators…that he is also corrupt. He lashed out, “Mauna muna silang hulihin at parusahan bago ako”. (What an oaf!)

    I just retorted that if you multiply the untrustworthy trait that he is having to millions of Filipinos then, really, there will never be a bright future for the Philippines.

    I pray that this Pacquiao issue (Manny being a taxpayer and a government official) will remind both the public and the government to:

    1. Pay the right taxes on time

    2. Spend the taxes rightly in a timely manner

    This is the message that must cut through to all Filipinos’ minds.

    Sayonara…for now…

  11. baycas says

    December 16, 2013 at 5:59 AM

    Pacquiao flying over to the States to meet with Mayweather?

    Fighthype’s Ben Thompson clarified and asked, “I never heard anything about that? I know you never said a thing to me like having to sit down with him?”

    Mayweather answered…

    “My thing is this, you know, I don’t really like to get into anyone’s financial business because I don’t really want anyone in my financial business. You know, from what I hear, you know, I can go by from what I hear. He has problems; some real, real big problems, you know, and it’s three letters, and the first one begins with an ‘I’, so would I be trying to get a potential fight with Floyd Mayweather if I’m in a very, very bad predicament from what I hear? Absolutely I would,” Mayweather continued, making note of the fact that Pacquiao’s recent tax issues likely motivated his desire to meet in person to talk. More importantly, however, Mayweather just isn’t convinced that Pacquiao’s lopsided victory over Brandon Rios was enough to prove that he’s fully recovered and still able to compete at an elite level following his devastating knockout loss to Juan Manuel Marquez.

    “So I guess, he was just 0 and 2 and your hear people saying, ‘Manny, aw, his career is over.’ They was cracking so many different jokes about him, and you know, me, myself, I never once cracked a joke about him or anyone else because on one really knows what it takes to get inside that squared circle and go out there and fight your heart out. It takes a lot; it takes a lot, and boxing, it’s give and take and it’s a roller coaster ride. You got to just accept it for what it is,” he added. “Like I said before, everybody like; you know, Pacquiao just got a cool victory, so everybody like, ‘Uh, what about the Pacquiao fight?’ I mean, just, if I’m not mistaken, a year ago, y’all was like, ‘This guy is through.’ You know, 9 or 10 months ago, they was talking about, ‘This guy needs to retire.’ Now he comes back, he beat a lightweight, and now they’re saying, “You know what? He’s back. He can beat a slick, rangy, a real welterweight.”

    The news and video here from fighthypedotcom:

    http://www.fighthype.com/news/article15788.html

    • baycas says

      December 16, 2013 at 6:04 AM

      Was it a trial balloon on the part of Team Pacquiao to float the idea of a Mayweather meet?

    • baycas says

      December 16, 2013 at 8:31 AM

      Earlier news also said…

      WBC ranks Pacquiao as No. 1 contender; Mayweather fight looming?
      By Dino Maragay (philstardotcom) | Updated December 9, 2013 – 2:52pm

      MANILA, Philippines – The World Boxing Council has ranked Manny Pacquiao as the number one contender in the welterweight division following his dominant win over Brandon Rios in Macau last Nov. 24.

      The move comes as a surprise since Pacquiao wasn’t in the rankings released by the Mexico-based sanctioning organization last month, leading to speculations that this was an effort to pave the way for a showdown between the Filipino and Floyd Mayweather Jr.

      Mayweather holds the WBC welterweight belt, and with this latest development, could be mandated to defend his title against Pacquiao or risk being stripped of it.

      Thompson now further interviews Mayweather…

      [VIDEO] FLOYD MAYWEATHER DISCUSSES WBC RANKING OF MANNY PACQUIAO AS #1 CONTENDER: “A BELT DOESN’T MAKE ME”
      By Ben Thompson | December 15, 2013

      “Floyd Mayweather is at the level now he can come out with his own world championship belt…I’m 45 and 0 throughout my professional career, and like I always said before, and I’ma say it again; you put ’em in front of me, I’ll beat ’em…you gotta realize this, everybody kept talking about the title, he’s mandatory; he can have the belt. A belt doesn’t make me,” stated undefeated pound-for-pound king Floyd “Money” Mayweather, who shared his thoughts on the WBC’s recent ranking of multi-division world champion Manny Pacquiao as the number one contender to Mayweather’s welterweight title. Check out what else he had to say!

      http://www.fighthype.com/news/article15798.html

    • baycas says

      December 16, 2013 at 9:16 AM

      “Buwis it na tax ‘yan!”, Mang Bernie’s friend barbers Mang Gani and Mang Tony agree with each other.

      “Kawawa naman si Manny pag maubos ang pera niya,” they lamented.

      Turning 35 on Tuesday, this could not have come at a worse time for Pacquiao, not that there is ever a good time for this kind of fight. Although he easily defeated Brandon Rios in Macau last month, Pacquiao has clearly begun to slip. He has not had a knockout victory in five years and entered the Rios fight on a two-fight losing streak, the latter a devastating one punch KO at the hands of Juan Manuel Marquez.

      If even 50 percent of this taxing subject is true, it would decidedly lessen his leverage in making the long-awaited and still unlikely Mayweather fight. Once, Mayweather offered him a flat $40 million for a fight that is estimated to likely gross $200 million. In the most recent public negotiations, Pacquiao said he had offered Mayweather the high end of a 60-40 split, far below what he once demanded.

      With the IRS and its Filipino counterpart breathing down his neck and the Rios fight a pay-per-view disappointment (at somewhere between 400,000 and 450,000 buys less than three months after Mayweather did roughly 2.2 million buys and a record PPV revenue number of slightly under $150 million for his whitewashing of Canelo Alvarez), Pacquiao now may be forced to take what he can get from Mayweather.

      The problem is Mayweather is not inclined to give him anything. Faintly in the background you can hear a slow guitar, a soft trumpet and a bell playing, even though the WBC’s December ratings seemed to offer some hope when it named Pacquiao the No. 1 contender for the welterweight championship Mayweather holds — and hence he is Mayweather’s mandatory challenger.

      The problem there is Mayweather doesn’t need any more belts and he may no longer need Pacquiao. Sadly the same is no longer true for one of boxing’s most charismatic and entertaining fighters.

      http://bostonherald.com/sports/other/boxing/2013/12/taxing_issue_for_pac_man

      It would be a lifesaver for Pacquiao if only there will be a Manny “PacMan” Pacquiao vs. Floyd “Money” Mayweather fight. The sign may not be hopeful…

      Mang Gani and Mang Tony, in unison, shouted, “TAX-ina!”

  12. Johnny Lin says

    December 16, 2013 at 1:55 AM

    Back to Napoles and Biazon News:
    PDi Latest News: Former Congresswoman Zenaida Ducut received 5% commission from Napoles as agent of certain Congressmen including Ruffy Biazon

    She is a director of Energy Regulatory Commission operating Petron gasoline station franchise in Pampanga. Not only that, look up also a trading company dealing with importation and San Miguel dealership after Biazon became Commissioner. Could there be a hint if the trading corp is, “SirWill you be my partner?” SMC is also majority owner of Meralco.

    Her land where her businesses are situated were portions of sugar cane plantations land grabbed from defunct Pampanga Sugar Mills collateralized with PNB. Could DAR Pampanga officials be conspirators on the land grabbed properties?

    She needs to explain not only her Conflict of Interest with Energy companies she regulates but also how she was able to acquire large tract of land grabbed plantations. Investigation on Meralco power rate must also include inquiry on her actions on the approval, circumventing EPIRA. Remember she is a lawyer

    No CPMer picked up the tip posted on Ruffy Biazon Raissa blog about her until put on headline by PDI today. Aquino administration must dig deeper how she got extremely wealthy when she worked only in government since associated with GMA, also her town mate. Giving way to Mikey in her congressional district was Energy rewarding or Fruit of hard labor?

    seems all officials under GMA were excellent business people amassing unusual wealth with their govt salary. Naming all of them will need an entire newspaper publication starting with siblings Mikey, Dato Arroyo, GMA COS Renato Corona and Ducut(literally and figuratively appear appropriate :-).

    Too many Filipinos remained below poverty level while their Inflationary Riches zoomed so high breaking the ceiling chart during their time. How come?

    He he he

  13. kalahari says

    December 15, 2013 at 6:22 PM

    The U.S. is very strict on taxes and the IRS has sent many celebrities to prison for violation of its tax code.

    Failure to pay ITR constitutes misdemeanor while tax fraud is a felony and punishable by longer stints in jail. Wesley Snipes the actor and billionaire Leona Hemsley, who owns Empire State bldg., among others, spent years in jail for felony.

    Manny’s disallowed deductions for more than $18M hopefully will be settled soonest and won’t involve costly litigation and jail sentence.

    • kalahari says

      December 15, 2013 at 7:54 PM

      erratum – failure to file ITR (2nd paragraph)

  14. Victin Luz says

    December 15, 2013 at 2:22 PM

    TAX DUE although it is still in your HAND ,,BELONGs already to the Government whom you swear allegiance to..So it is no longers your’s and once you CHEATED on your TAX DUE ,,you have also STOLEN PUBLIC MONEY….he he he MANNY….NAKAW DIN IYAN champion…magbayad kana para may kukunin na naman si NAPOLES na KWARTA..kasama ng nga UNGAS na Senador at Congressman..

  15. Johnny Lin says

    December 15, 2013 at 12:02 PM

    Facts:
    Pacman said he did not steal his money, he worked for it with swollen face aftermath, unlike those politicians stealing from the government. People’s money intended for the poor stolen thru Pork.

    IRS and BIR investigating Pacman at the least CHEATING on his taxes resulting to STEALING from the government the right taxes to accumulate funds for distribution as Pork to members of Congress.

    Pacman is right that he did not Steal from government and he worked hard with thick not swollen face for extra money with his tax advisors on how to get away with Double Dipping.

    In final analysis if he is guilty as Tax Cheat, he basically was Stealing from his fellow Congress members or what the barber of Baycas would say:-) Also from himself as member of Congress.

    Tabatsoy Going Bulilit would then say: Tanong ko lang? Pano ka magnanakaw sa sarili mo.
    Eto ang sagot
    He he he

    • baycas says

      December 15, 2013 at 12:54 PM

      Naulit tuloy ni Mang Bernie ang kuwentong…

      Holdaper: “Holdaper ito. Akina pera mo!”

      Money Pakyaw: “Ha? Kongresman ako!”

      Holdaper: “O sige…Akina na ang pera namin!“

      • parengtony says

        December 15, 2013 at 1:53 PM

        a good one!

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