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During a real estate transfer, a licensed real estate broker, Liza, pays the Documentary Stamp Tax to the Bureau of Internal Revenue for the transfer of a parcel titled in her client’s name, believing the client is the taxpayer. In truth, the client had already settled the tax, and the BIR’s system shows no outstanding balance for that parcel. The BIR accepts Liza’s payment and issues a DST receipt listing the client as payer. The client did not authorize Liza to pay on its behalf and does not seek reimbursement. Liza sues the client to recover the amount she paid, contending there was a mistaken payment. (a) Identify which doctrine governs this scenario and explain why it is not Accion in Rem Verso. (b) Distinguish the controlling rule of the chosen doctrine from the doctrine of Accion in Rem Verso. (c) Apply the rule to the facts and determine whether Liza can recover from the client and why.