{"id":4692,"date":"2014-07-16T12:34:59","date_gmt":"2014-07-16T18:34:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4692"},"modified":"2026-04-11T13:31:50","modified_gmt":"2026-04-11T19:31:50","slug":"melinda-l-schramm","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/07\/16\/melinda-l-schramm\/","title":{"rendered":"Melinda L. Schramm"},"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\">07\/16\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-29_melinda_schramm.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-29<\/a><\/p>\n<p>On February 27, 2014, the Department assessed the Taxpayer for personal income tax, penalty and interest for the income tax reporting period ending on December 31, 2010. \u00a0On March 25, 2014, the Taxpayer filed a protest to the Department\u2019s assessment. \u00a0During the period in question, the Taxpayer worked as an independent contractor for a case management agency the contracted with the State of New Mexico. \u00a0The Taxpayer was a non-filer of 2010 federal and state personal income tax returns. \u00a0In January 2014, after receiving information from the IRS, the Department sent the Taxpayer a notice regarding her unreported income. \u00a0In response to the notice, the Taxpayer went to a tax service in California to assist her in preparing and filing her 2010 federal and state returns. \u00a0The Department issued the assessment to the Taxpayer, based on the Form 1099-MISC that was issued by her employer. \u00a0The Taxpayer argued that once her returns were filed, she would not owe the assessed amount. \u00a0At the hearing, the Taxpayer was unable to provide any proof that her 2010 returns have ever been filed. \u00a0Without the Taxpayer establishing a federal adjusted gross income in an amount different from the reported Form-1099 income, the Department had no basis to recalculate the Taxpayer\u2019s state income tax liability. 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>07\/16\/2014 14-29 On February 27, 2014, the Department assessed the Taxpayer for personal income tax, penalty and interest for the income tax reporting period ending on December 31, 2010. \u00a0On March 25, 2014, the Taxpayer filed a protest to the Department\u2019s assessment. \u00a0During the period in question, the Taxpayer worked as an independent contractor for [&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":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4692","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>Melinda L. 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