The following instances allow the BIR Commissioner to inquire or examine the bank deposits of taxpayers, except
a. To determine the gross estate of a decedent
b. When the taxpayer filed an application for compromise of his tax liability
c. The taxpayer waives his right in writing the confidentiality of the bank deposits
d. When the taxpayer fails the lifestyle check test and shows unexplained wealth
Answer: d. When the taxpayer fails the lifestyle check test and shows unexplained wealth