{"id":17872,"date":"2025-03-07T11:13:09","date_gmt":"2025-03-07T18:13:09","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=17872"},"modified":"2026-04-11T13:19:33","modified_gmt":"2026-04-11T19:19:33","slug":"craig-and-yasmine-rochette","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2025\/03\/07\/craig-and-yasmine-rochette\/","title":{"rendered":"Craig and Yasmine Rochette"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><strong><a href=\"https:\/\/realfile.tax.newmexico.gov\/25-05%20Craig%20and%20Yasmin%20Rochette.pdf\" target=\"_blank\" rel=\"noopener\">25-05<\/a><\/strong><\/p>\n<p>The Taxpayer was assessed an underpayment penalty for the estimated personal income tax required by Section 7-2-12.2 NMSA 1978 for the 2023 income taxes. The Taxpayer is a small business owner whose income is irregular and sporadic. The Taxpayer specified that once the income for the year determined payment is made. The Department provided evidence that the estimated payments were not made. The Hearing Officer decided that the Taxpayer had failed to overcome the presumption of correctness. The protest was denied.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>25-05 The Taxpayer was assessed an underpayment penalty for the estimated personal income tax required by Section 7-2-12.2 NMSA 1978 for the 2023 income taxes. The Taxpayer is a small business owner whose income is irregular and sporadic. The Taxpayer specified that once the income for the year determined payment is made. The Department provided [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-17872","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Craig and Yasmine Rochette : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2025\/03\/07\/craig-and-yasmine-rochette\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Craig and Yasmine Rochette : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"25-05 The Taxpayer was assessed an underpayment penalty for the estimated personal income tax required by Section 7-2-12.2 NMSA 1978 for the 2023 income taxes. 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