{"id":4339,"date":"2015-12-17T15:56:11","date_gmt":"2015-12-17T22:56:11","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4339"},"modified":"2026-04-11T13:30:05","modified_gmt":"2026-04-11T19:30:05","slug":"jacob-jeanne-kuriyan","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/12\/17\/jacob-jeanne-kuriyan\/","title":{"rendered":"Jacob &#038; Jeanne Kuriyan"},"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\">12\/17\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-40_jacob_and_jeanne_kuriyan.pdf\">15-40<\/a><\/p>\n<p><span>On January 13, 2015, the Department denied the Taxpayers\u2019 claim for refund of 2009 New Mexico personal income tax.\u00a0 The letter stated that for the Department to consider such a claim, Section 7-1-26 NMSA 1978 requires that it be filed within three years of the end of the calendar year in which the payment was due.\u00a0 On April 9, 2015, the Taxpayers\u2019 filed a protest of the Department\u2019s denial.\u00a0 During the relevant period, the Taxpayers\u00a0 employed an accountant to prepare their income tax returns.\u00a0 On or about October 13, 2010, the Taxpayers submitted their 2009 New Mexico PIT-1 return on which they claimed a refund.\u00a0 The Department received the return on October 14, 2010, but took no action to approve or deny the claim by February 11, 2011, which was 120 days after they received the return.\u00a0 The Taxpayers did not file a protest or initiate civil action by May 12, 2011, 210 days after the filing of their claim for refund on their 2009 return.\u00a0 Around April 2013, the Taxpayer realized that they had not received the refund of their 2009 personal income taxes.\u00a0 The Taxpayers contacted their accountant to determine what happened.\u00a0 Also in early 2013, the Department determined that they had never received the Taxpayers 2008 personal income tax return, and they communicated this to the Taxpayers accountant.\u00a0 On April 17, 2013, the Taxpayers resubmitted their 2008 personal income tax return.\u00a0\u00a0 In December 2013, the Taxpayers received a letter from the Department containing three applications for refund to request refunds for three separate years, including the 2009 personal income taxes at issue.\u00a0 The Taxpayers completed all three applications and mailed them to the Department in one envelope sometime on or before December 24, 2013.\u00a0 The Taxpayers received two refund checks, but they did not receive the refund for the 2009 personal income tax.\u00a0 The Department took no action to approve or deny the Taxpayers application for refund within 120 days, on or before April 23, 2014.\u00a0 The Taxpayers did not file a protest or initiate civil action within 210 days of their application, on or before July 22, 2014.\u00a0 The Taxpayers expressed frustration at the Department\u2019s inaction on their claim for refund of their 2009 personal income tax on two occasions, and also raised some argument as to why their claim should be granted.\u00a0 However, the requirements of Section 7-1-26 (B) NMSA 1978 render the Taxpayers\u2019 claim stale and the Department does not have the authority to grant a stale claim for refund.\u00a0 The Taxpayers\u2019 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>12\/17\/2015 15-40 On January 13, 2015, the Department denied the Taxpayers\u2019 claim for refund of 2009 New Mexico personal income tax.\u00a0 The letter stated that for the Department to consider such a claim, Section 7-1-26 NMSA 1978 requires that it be filed within three years of the end of the calendar year in which 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-4339","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>Jacob &amp; 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