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Edward and Linda CdeBaca



On August 20, 2019, the Department issued a Return Adjustment Notice to the Taxpayer for the 2018 tax year. On September 7, 2019, the Taxpayer submitted a timely protest with the Department. The Taxpayer argued that they used TurboTax software to complete and file their 2018 federal and state income tax returns. The issue in dispute was a payment made for a 2016 tax liability that was placed on the Taxpayer’s 2018 return as an “other payment”. The Department explained that the money paid during 2018 in question was to pay an outstanding 2016 tax year liability and therefore the amount should not be credited on the 2018 tax year return for money paid to the Department for the 2018 tax year’s income tax liability. The Hearing Officer determined that the Department had correctly denied the request for credit against their 2018 tax liability. For the forgoing reasons, the Taxpayer’s protest was denied.