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Armando M. and Antonia G. Cordoba



In 2002, the taxpayers filed timely 2001 state and federal income tax returns.  In 2003, the IRS informed the taxpayers of an error in their return, resulting in additional tax.  Although the taxpayers’ accountant advised them that they were required to file an amended New Mexico income tax return reflecting the IRS adjustments, the taxpayers claimed that an unidentified Department employee told them that it was a federal matter and no action was needed at the state level.  For this reason, the taxpayers did not file an amended New Mexico return for 2001.  In 2005, the Department  assessed the taxpayers for the additional tax due, plus interest.  The taxpayers protested the interest, arguing that they were given erroneous information by a Department employee.  The hearing officer found that because the taxpayers’ own error resulted in the late payment of New Mexico income tax, interest was properly assessed.  In addition, the facts presented by the taxpayers did not support a finding of estoppel.  The taxpayers protest was denied.