SPECIAL EIGHTH (8TH) DIVISION
[CA-G.R. SP NO. 133735. August 28, 2015.]
DIVINA P. ALVARO, petitioner,vs. EFREN P. MARTINEZ, respondent.
[CA-G.R. SP NO. 134068. August 28, 2015.]
DIVINA P. ALVARO, petitioner, vs. MELCHOR ARTHUR H. CARANDANG, LEILANIE BERNADETTE C. CABRAS, and HON. KIM S. JACINTO-HENARES, EFREN P. MARTINEZ, respondents.
[CA-G.R. SP NO. 134238. August 28, 2015.]
DIVINA P. ALVARO, petitioner, vs. BUREAU OF INTERNAL REVENUE, Represented by its Commissioner, HON. KIM S. JACINTO-HENARES, and EFREN P. MARTINEZ, respondents.
DECISION
SALANDANAN-MANAHAN, J p:
Before Us are three (3) consolidated cases which are offshoots of a controversy arising from the administrative case docketed as BIR-PAD Administrative Case No. 3090-13 for Grave Misconduct and Serious Dishonesty filed against herein petitioner Divina P. Alvaro.
C.A.-G.R. SP No. 133735 is a Petition for Review 1 filed under Rule 43 of the 1997 Rules of Civil Procedure seeking for a review and reversal of the following issuances, insofar as they dismissed petitioner's administrative complaint against respondent Efren P. Martinez, in OMB Case No. IC-OC-13-1584 before the Office of the Ombudsman, to wit:
(1) Resolution 2 dated 22 August 2013 issued by Overall...
