{"id":4227,"date":"2016-05-31T12:23:09","date_gmt":"2016-05-31T18:23:09","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4227"},"modified":"2020-12-21T16:11:50","modified_gmt":"2020-12-21T23:11:50","slug":"jimmy-stuart","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/05\/31\/jimmy-stuart\/","title":{"rendered":"Jimmy Stuart"},"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 _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#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\">05\/31\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-22_jimmy_stuart.pdf\">16-22<\/a><\/p>\n<p>On December 11, 2015, the Department assessed the Taxpayer for withholding tax, penalty and interest for the CRS reporting periods between January 1, 2010 and December 31, 2012. On February 15, 2016, the Taxpayer protested the assessment.\u00a0 In his protest the Taxpayer acknowledged that he owed the tax principal, but asked for the interest and penalty to be abated.\u00a0 The Taxpayer asked that the interest and penalty be abated due to economic hardship.\u00a0 Section 7-1-67 NMSA 1978 states that interest \u201cshall be paid\u201d on taxes that are not paid on or before the date on which they are due.\u00a0 The Department does not have the authority to abate interest due.\u00a0 When a Taxpayer fails to pay taxes due because of negligence, Section 7-1-69 NMSA 1978 also states that penalty \u201cshall be added\u201d.\u00a0 The Taxpayer does fit the definition of negligence as he failed to report and pay taxes during the period at issue.\u00a0 The Taxpayer presented evidence that his wife was diagnosed with cancer in 2013, after the period the assessment is for, to show his economic hardship.\u00a0 The Taxpayer was assessed correctly, and inability to pay is not grounds for abatement of an assessed tax liability.\u00a0 The Taxpayer\u2019s protest was denied.<\/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>05\/31\/2016 16-22 On December 11, 2015, the Department assessed the Taxpayer for withholding tax, penalty and interest for the CRS reporting periods between January 1, 2010 and December 31, 2012. On February 15, 2016, the Taxpayer protested the assessment.\u00a0 In his protest the Taxpayer acknowledged that he owed the tax principal, but asked for the [&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-4227","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jimmy Stuart : 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\/2016\/05\/31\/jimmy-stuart\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jimmy Stuart : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"05\/31\/2016 16-22 On December 11, 2015, the Department assessed the Taxpayer for withholding tax, penalty and interest for the CRS reporting periods between January 1, 2010 and December 31, 2012. 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