MANILA, Philippines - Taxpayer Danilo Lihaylihay has asked minority lawmakers to initiate impeachment proceedings against President Aquino for culpable violation of the Constitution, high crimes, and betrayal of public trust for the alleged anomalous sale of the 3.4-hectare government property known as "Governor's Park" along Session Road, Baguio City in September.

In a 3-page complaint-affidavit attached to a one-page handwritten letter to House Minority Leader Danilo Suarez, Lihaylihay alleged that Aquino, along with Executive Secretary Paquito Ochoa, Environment Secretary Ramon Paje, and property buyer SM Investments Corporation (SMIC) committed "massive tax evasion/fraud and graft and corrupt practices, through conspiracy and connivance."

Lihaylihay claimed Aquino, et al. conspired and connived by not paying or remitting to the National Treasury the internal revenue taxes due government on the sale.

Lihaylihay, who filed the first petition with the Supreme Court (SC) questioning the impeachment of Chief Justice Renato Corona and a separate plunder charge against former Pres. Gloria Macapagal Arroyo for the alleged illegal sale of the old Iloilo airport, alleged that the zonal value of Governor's Park as of year 1998 was P64,000 per square meter which brings to more than a billion pesos its value by 2011.

"The total value or price for said property in the year 2011 was already P1.9 billion. Thus, the sale or conveyance was grossly disadvantageous to the government and the Filipino people and the Republic of the Philippines was defrauded and financially damaged with P1.4 billion in the aforesaid anomalous transaction," the complaint-affidavit read.

"Furthermore, the Chief Executive or President of the Republic of the Philippines cannot dispose, sale, or convey any real property owned by the government without an appropriate law or without legislative approval pursuant to Sec. 48, Book I of the Administrative Code of 1987," it averred.

The complaint-affidavit sought to ask Aquino appointees Ombudsman Conchita Carpio Morales and Bureau of Internal Revenue (BIR) Commissioner Kim Henares to separately investigate named respondents.

Lihaylihay also called on an evaluation of the Statement of Assets, Liabilities and Net Worth (SALN) of Aquino, Ochoa, Paje and SMIC "to compare and cross-check vis-a-vis their respective income tax returns from 2002 to 2011."

SMIC could not be immediately reached for comment.

Lihaylihay said the need to investigate and assess Aquino's alleged internal revenue tax deficiency liabilities should be conducted "so as to determine the extent of millions of pesos which they defrauded the government."

He also reserved the right to claim the 25% informer's reward pursuant to Republic Act 2338 (An Act to Provide for Reward to Informers of Violations of the Internal Revenue and Customs Laws).

Named respondents have yet to receive copies of the complaint.