{"id":4646,"date":"2014-10-08T12:26:36","date_gmt":"2014-10-08T18:26:36","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4646"},"modified":"2020-12-21T17:43:08","modified_gmt":"2020-12-22T00:43:08","slug":"richard-lopez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/10\/08\/richard-lopez\/","title":{"rendered":"Richard Lopez"},"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\">10\/08\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-34_richard_lopez.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-34<\/a><\/p>\n<p>On March 17, 2014, the Department served a warrant of levy to a bank that had accounts with the Taxpayer\u2019s name on them. On April 23, 2014, the Taxpayer\u2019s sister filed a protest regarding the levy. The Taxpayer died on September 7, 2013. His sister misplaced the Taxpayer\u2019s death certificates and did not inform the bank of his death for that reason. The Taxpayer\u2019s sister opened the accounts, and was the only person to deposit money into them. A few years prior to his death, she had put the Taxpayer\u2019s name on her accounts to assist him and their father financially. She was unaware that he had an outstanding tax liability until her account was levied. The issue to be decided at hearing was whether the accounts were legally levied. The Taxpayer\u2019s sister conceded that the levy was properly prepared and served, but disputed the Department\u2019s right to take funds that were her sole property. By not notifying the bank of the Taxpayer\u2019s death, or removing him from the accounts, the Taxpayer\u2019s right to the funds was not terminated, and the Department acted in accordance with the law by levying those funds. 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>10\/08\/2014 14-34 On March 17, 2014, the Department served a warrant of levy to a bank that had accounts with the Taxpayer\u2019s name on them. On April 23, 2014, the Taxpayer\u2019s sister filed a protest regarding the levy. The Taxpayer died on September 7, 2013. His sister misplaced the Taxpayer\u2019s death certificates and did not [&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-4646","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>Richard Lopez : 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\/2014\/10\/08\/richard-lopez\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Richard Lopez : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/08\/2014 14-34 On March 17, 2014, the Department served a warrant of levy to a bank that had accounts with the Taxpayer\u2019s name on them. 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