Refund Denial
A refund denial notice tells you that all or part of a refund requested has not been granted. In some cases another agency may intercept an expected refund to satisfy the taxpayer’s financial obligation to that agency or its client. Please review the copy of “Taxpayer Remedies” included with the notice.
The notice includes:
- taxpayer identification information;
- date of notice;
- letter ID number;
- type of tax; amount denied;
- reason for denial;
- and Taxation and Revenue Department contact information.
To Pay
You can make a payment online, mail your payment or pay at a local office.
To Protest
You may protest the refund denial. The procedure for filing a protest to a refund denial is described on the reverse of FYI 406: Your Rights under the Tax Laws, under the section titled “IF YOU RECEIVED A NEW MEXICO TAX RETURN ADJUSTMENT NOTICE – REFUND DENIED.”
Whom to contact for More Information about Your Notice
The notice includes specific contact information so you can speak directly to a Department employee. If your refund has been intercepted by another agency, please contact that agency. The intercepting agency’s contact information is on the notice.