{"id":4721,"date":"2014-06-25T12:41:28","date_gmt":"2014-06-25T18:41:28","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4721"},"modified":"2026-04-11T13:31:51","modified_gmt":"2026-04-11T19:31:51","slug":"sara-mills","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/06\/25\/sara-mills\/","title":{"rendered":"Sara Mills"},"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\">06\/25\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-26_sara_mills.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-26<\/a><\/p>\n<p>The Taxpayer filed a timely New Mexico personal income tax return for the 2007 tax year. \u00a0In 2010, the Taxpayer was audited by the IRS. \u00a0As a result, her federal return was adjusted and the Taxpayer had an additional tax liability. \u00a0The Taxpayer did not file an adjusted New Mexico return, and did not realize that the federal adjustment was required to be reported to the state. \u00a0 On September 20, 2013, the Department assessed the Taxpayer for personal income tax, penalty and interest for the tax period ending on December 31, 2007. \u00a0The Taxpayer filed a protest to the assessment. \u00a0The Taxpayer does not dispute that she owed additional tax, and paid the tax after receiving the assessment. \u00a0The Taxpayer\u2019s protest is in regard to the penalty and interest, which she argued were inappropriate because the Department did not assess her until 2013. \u00a0The Department had three years from the end of the calendar year in which the amended return should have been filed in which to make the assessment. \u00a0It is the Taxpayer\u2019s responsibility to file any necessary returns, including an amended return after a change to a federal return. \u00a0The Department\u2019s assessment was timely, and the Taxpayer\u2019s failure to file a required amended return is negligent for purposes of penalty. \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>06\/25\/2014 14-26 The Taxpayer filed a timely New Mexico personal income tax return for the 2007 tax year. \u00a0In 2010, the Taxpayer was audited by the IRS. \u00a0As a result, her federal return was adjusted and the Taxpayer had an additional tax liability. \u00a0The Taxpayer did not file an adjusted New Mexico return, and did [&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-4721","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>Sara Mills : 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\" 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