{"id":4382,"date":"2015-08-04T16:07:20","date_gmt":"2015-08-04T22:07:20","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4382"},"modified":"2026-04-11T13:30:08","modified_gmt":"2026-04-11T19:30:08","slug":"floyd-anna-rivera","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/08\/04\/floyd-anna-rivera\/","title":{"rendered":"Floyd &#038; Anna Rivera"},"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\">08\/04\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-28_floyd_and_anna_rivera.pdf\">15-28<\/a><\/p>\n<p>On April 8, 2015, the Department assessed the Taxpayers for personal income tax, penalty and interest for the personal income tax period ending on December 31, 2010.\u00a0 On April 10, 2015, the Taxpayer filed a protest of the assessment.\u00a0 The Taxpayers timely filed 2010 personal income tax returns with both the IRS and New Mexico.\u00a0 The Department detected a discrepancy between the Taxpayers\u2019 federal and state returns as part of the tape match program.\u00a0 On October 19, 2014, the Department sent a notice of limited scope audit commencement for the 2010 personal income tax year because of this discrepancy.\u00a0 The main issue is a misreporting on line 8 of the New Mexico PIT-1 form, on which a taxpayer is to report the amount of state and local income tax or general sales tax deduction claimed on their federal itemized deduction.\u00a0 Due to a misunderstanding by the Taxpayers, the amount entered on their PIT-1 was much lower than the amount shown on their Schedule A.\u00a0 There were two other minor discrepancies related to an arithmetic error and a transposition of numbers.\u00a0 There errors resulted in the Taxpayers underreporting their state personal income tax liability by 46%.\u00a0 The Taxpayers did not understand the discrepancy at issue, and argued that there was only one minor error.\u00a0 Also, the Taxpayers argued that the statute of limitations had lapsed by the time the assessment was issued.\u00a0 Section 7-1-18 provides a normal three-year statute of limitations for assessment, but the statute of limitations is extended to six years when a tax liability was underreported by more than 25%.\u00a0 The\u00a0<span>Department made the assessment within four years from the end of the calendar year in which the tax was due, which is timely under the extended statute of limitations.\u00a0 The Hearing Officer found that the Taxpayers were properly assessed, and were subject to interest under Section 7-1-67 NMSA 1978, as well as the penalty for negligence under Section 7-1-69 NMSA 1978.\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>08\/04\/2015 15-28 On April 8, 2015, the Department assessed the Taxpayers for personal income tax, penalty and interest for the personal income tax period ending on December 31, 2010.\u00a0 On April 10, 2015, the Taxpayer filed a protest of the assessment.\u00a0 The Taxpayers timely filed 2010 personal income tax returns with both the IRS and [&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-4382","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Floyd &amp; Anna Rivera : 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\/2015\/08\/04\/floyd-anna-rivera\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Floyd &amp; Anna Rivera : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"08\/04\/2015 15-28 On April 8, 2015, the Department assessed the Taxpayers for personal income tax, penalty and interest for the personal income tax period ending on December 31, 2010.\u00a0 On April 10, 2015, the Taxpayer filed a protest of the assessment.\u00a0 The Taxpayers timely filed 2010 personal income tax returns with both the IRS and [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2015\/08\/04\/floyd-anna-rivera\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2015-08-04T22:07:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:30:08+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2015\\\/08\\\/04\\\/floyd-anna-rivera\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2015\\\/08\\\/04\\\/floyd-anna-rivera\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Floyd &#038; 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