TP, first-year resident incorrectly allocated income on his New Mexico personal income tax return and was assessed for the additional tax, penalty and interest. TP argued that 1) the instructions for completing the return were confusing; 2) a department employee failed to provide clear directions on how to file the taxes; and 3) the department was negligent in failing to notify him of the error in a more timely fashion. Hold that the Department’s instructions gave TP sufficient notice of allocation requirements and it was TP’s responsibility to correctly determine his tax liability to the state. Protest denied.
Jim D. Dodson