{"id":4236,"date":"2016-05-25T12:25:17","date_gmt":"2016-05-25T18:25:17","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4236"},"modified":"2020-12-21T16:11:18","modified_gmt":"2020-12-21T23:11:18","slug":"robert-g-hooper","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/05\/25\/robert-g-hooper\/","title":{"rendered":"Robert G. Hooper"},"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\/25\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-20_robert_hooper.pdf\">16-20<\/a><\/p>\n<p><span>On October 26, 2015, the Department denied the Taxpayer\u2019s October 16, 2015 submission of a protest related to three assessments dated February 9, 2015.\u00a0 On November 10, 2015, the Taxpayer submitted a protest of the Department\u2019s denial.\u00a0 On February 9, 2015, the Department issued three assessments to the Taxpayer for tax liabilities for CRS reporting periods ending on December 31, 2009, December 31, 2010, and December 31, 2011.\u00a0 Section 7-1-24 NMSA 1978 provides that a protest shall be filed within 90-days of the mailing date of an assessment.\u00a0 In this case, 90-days after the mailing date of the assessments was May 11, 2015.\u00a0 The Taxpayer did not file a protest on or before that date.\u00a0 At some point in the spring of 2015, the Taxpayer engaged the services of a CPA, who made contact with a Department auditor about the assessments.\u00a0 The CPA submitted additional documentation to the auditor related to the assessments.\u00a0 On September 22, 2015, the auditor sent the CPA a letter indicating that the documents had been reviewed and the Department was able to abate a portion of the assessment for the 2011 reporting year.\u00a0 The Taxpayer contended in his protest letter and at hearing that the September 22, 2015 date of the Department\u2019s letter is the controlling date for purposes of starting the 90-day protest period.\u00a0 The Taxpayer does not dispute that the original February 9, 2015 assessments were timely mailed and that he did not file a protest within 90-days of the mailing of those assessments.\u00a0 The hearing officer found that the statute clearly states that a protest must be filed within 90-days of the mailing of the assessment, and the Department is not able to entertain untimely filed protests.\u00a0 The Department\u2019s partial abatement of tax at a later date does not restart or reopen the 90-day protest period.\u00a0 The Taxpayer\u2019s protest was denied.<\/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>05\/25\/2016 16-20 On October 26, 2015, the Department denied the Taxpayer\u2019s October 16, 2015 submission of a protest related to three assessments dated February 9, 2015.\u00a0 On November 10, 2015, the Taxpayer submitted a protest of the Department\u2019s denial.\u00a0 On February 9, 2015, the Department issued three assessments to the Taxpayer for tax liabilities for [&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-4236","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>Robert G. Hooper : 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\/25\/robert-g-hooper\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Robert G. 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