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Ardent Foods, Inc., a corporation with principal office in Davao City, receives a Letter of Authority (LOA) dated June 12, 2026 from the Commissioner of Internal Revenue authorizing Revenue Officer Daniel Santos to examine Ardent's books and other pertinent records for calendar years 2024 and 2025, to be conducted at Ardent's premises. The LOA (i) authorizes entry and inspection of the books, ledgers, invoices, payroll records, and other pertinent records; (ii) directs Ardent and its officers to produce the books and records; and (iii) instructs Bankline Bank, the custodian of Ardent's bank statements and related records, to cooperate and to produce the bank statements for the same period. The LOA lists Bankline Bank as custodian and does not name other banks. It does not specify the exact number of years beyond 2025 and is served on Ardent's Chief Financial Officer on June 14, 2026. On June 19, 2026, Bankline Bank refused to release the bank statements, citing Bank Secrecy Law (RA 1405) and asserting that the LOA does not explicitly authorize the bank to disclose the records without a court order. The Revenue Officer contends that the LOA's language “bank statements and related records” is sufficient to include the bank records, and that the LOA is a valid instrument directing bank cooperation. (a) Identify the controlling doctrine or principle that governs the validity and scope of a Letter of Authority in tax examinations. (b) Determine, on these facts, whether the LOA covers the requested bank statements and whether Bankline Bank must release them without a court order. (c) If the LOA is defective for lack of precise scope, explain the remedy for Ardent and the likely impact on the audit and any resulting assessments.