{"id":4600,"date":"2014-12-05T12:13:06","date_gmt":"2014-12-05T19:13:06","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4600"},"modified":"2020-12-21T17:45:39","modified_gmt":"2020-12-22T00:45:39","slug":"kevin-fenner","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/05\/kevin-fenner\/","title":{"rendered":"Kathleen Franklin"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#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\/05\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-38_kathleen_franklin.pdf\">14-38<\/a><\/p>\n<p>On January 13, 2014, the Department assessed the Taxpayer for personal income tax, penalty, and interest, for the tax periods ending on December 31, 2010, 2011, and 2012.\u00a0 On January 31, 2014, the Taxpayer filed a formal protest to the assessments.\u00a0 On February 24, 2014, the Department assessed the Taxpayer for personal income tax, penalty, and interest for the tax period ending on December 31, 2009.\u00a0 The Taxpayer filed a protest to this assessment and requested that the protest be consolidated with the previously filed protest.\u00a0 For the tax years in question, the Taxpayer filed timely New Mexico personal income tax returns.\u00a0 For each of these years, the Taxpayer claimed the exemption for active duty armed forces pay.\u00a0 The Taxpayer was working as a commissioned officer with the United States Public Health Service, and was on active duty during the tax years at issue.\u00a0 The Taxpayer was relying of the advice of her accountant in claiming this exemption.\u00a0 The Public Health Service does not meet the definition of \u201carmed forces\u201d for purposes of the exemption.\u00a0 The Taxpayer is liable for the assessed personal income tax and interest.\u00a0 However, the Hearing Officer found that the Taxpayer was not negligent for purposes of penalty, as she relied on the advice of her accountant in claiming the exemption.\u00a0 The penalty was ordered to be abated.\u00a0 The Taxpayer\u2019s protest was granted in part and denied in part.<\/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\/05\/2014 14-38 On January 13, 2014, the Department assessed the Taxpayer for personal income tax, penalty, and interest, for the tax periods ending on December 31, 2010, 2011, and 2012.\u00a0 On January 31, 2014, the Taxpayer filed a formal protest to the assessments.\u00a0 On February 24, 2014, the Department assessed the Taxpayer for personal income [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4600","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>Kathleen Franklin : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, 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