{"id":3731,"date":"2018-11-21T15:23:23","date_gmt":"2018-11-21T22:23:23","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=3731"},"modified":"2026-04-11T13:27:47","modified_gmt":"2026-04-11T19:27:47","slug":"estate-of-richard-and-diane-shoudt","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2018\/11\/21\/estate-of-richard-and-diane-shoudt\/","title":{"rendered":"Estate of Richard and Diane Shoudt"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.9.1&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">11\/21\/2018<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2021\/03\/18-39_Estate-of-Richard-Shoudt-and-Diane-Shoudt.pdf\" rel=\"attachment noopener wp-att-9396\" target=\"_blank\">18-39<\/a><\/p>\n<p><span>On May 15, 2017, the Department filed a Notice of Claim of Lien against the Taxpayers for a total of $29,776.04 for CRS taxes owed. On August 1, 2017, the Taxpayer filed a formal protest letter. The issue to be decided in the protest was whether the Department followed the requirements set out in law when it filed the lien against the Taxpayers. In July of 2012, the Department issued 42 assessments for gross receipts tax to a business called Special Events Marketing Tal. Richard Shoudt, who is now deceased, was registered as the owner of the business, but no name appeared on the assessments other than the name of the business. The Department argued that since the business was registered by the individual later named in the lien this sufficiently followed procedure for filing the lien. The Department understood this individual to be the sole proprietor of the business and responsible for the liability. The Hearing Officer, however, disagreed, explaining that the requirements to file a lien are detailed carefully in the statutes. The notice of lien must identify the taxpayer who is liable, must identify the dates that the tax became due, and must state that New Mexico claims a lien for the amount due on an assessment. Section 7-1-3 NMSA 1978 states that the lien be issued to \u201ca person to whom an assessment has been made.\u201d This was not done in this case. The assessments were issued to a business which showed a CRS number but no name. Carefully identifying the Taxpayer, the Hearing Officer said, is an important and necessary step before the Department may pursue collection. An assessment provides a procedural safeguard to Taxpayers and allows them to protest. Since this was done in this case, the Hearing Officer order the lien released and the protest was granted.<\/span><\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>11\/21\/2018 18-39 On May 15, 2017, the Department filed a Notice of Claim of Lien against the Taxpayers for a total of $29,776.04 for CRS taxes owed. On August 1, 2017, the Taxpayer filed a formal protest letter. The issue to be decided in the protest was whether the Department followed the requirements set out [&hellip;]<\/p>\n","protected":false},"author":1,"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":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-3731","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>Estate of Richard and Diane Shoudt : 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\/2018\/11\/21\/estate-of-richard-and-diane-shoudt\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Estate of Richard and Diane Shoudt : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"11\/21\/2018 18-39 On May 15, 2017, the Department filed a Notice of Claim of Lien against the Taxpayers for a total of $29,776.04 for CRS taxes owed. On August 1, 2017, the Taxpayer filed a formal protest letter. 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