{"id":4684,"date":"2014-08-13T12:33:44","date_gmt":"2014-08-13T18:33:44","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4684"},"modified":"2020-12-21T17:41:12","modified_gmt":"2020-12-22T00:41:12","slug":"rochelle-b-young","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/08\/13\/rochelle-b-young\/","title":{"rendered":"Rochelle B. Young"},"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\">08\/13\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-30_rochelle_b_young.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-30<\/a><\/p>\n<p>On January 8, 2014, the Department assessed the Taxpayer for personal income tax, penalty and interest for the income tax reporting periods ending on December 31, 2011, and December 31, 2012. \u00a0On February 26, 2014, the Taxpayer filed a protest to the Department\u2019s assessments. \u00a0During the period in question, the Taxpayer worked as an officer for the Public Health Service (PHS). \u00a0As a member of PHS, the Taxpayer claimed an exemption from New Mexico personal income tax under Section 7-2-5.11 NMSA 1978, which provides an exemption for active duty military pay from the armed forces. \u00a0The instructions on the relevant personal income tax form specifically exclude wages paid by the U.S. Public Health Service from this exemption. \u00a0The Taxpayer was not entitled to the exemption, and is subject to New Mexico personal income tax. \u00a0Section 7-1-67 NMSA 1978 makes the imposition of interest mandatory and, the Taxpayer is also liable for penalty because her inaction in determining if she was eligible for the exemption. \u00a0The 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>08\/13\/2014 14-30 On January 8, 2014, the Department assessed the Taxpayer for personal income tax, penalty and interest for the income tax reporting periods ending on December 31, 2011, and December 31, 2012. \u00a0On February 26, 2014, the Taxpayer filed a protest to the Department\u2019s assessments. \u00a0During the period in question, the Taxpayer worked as [&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-4684","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>Rochelle B. 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