{"id":4766,"date":"2014-06-10T12:49:59","date_gmt":"2014-06-10T18:49:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4766"},"modified":"2020-12-21T17:39:04","modified_gmt":"2020-12-22T00:39:04","slug":"josephine-miskowiec","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/06\/10\/josephine-miskowiec\/","title":{"rendered":"Josephine Miskowiec"},"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\/10\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-22_josephine_miskowiec.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-22<\/a><\/p>\n<p>The Taxpayer filed timely New Mexico personal income tax returns for the 2008, 2009, and 2010 tax years. \u00a0In 2012, the Taxpayer became aware that she was eligible for an additional medical credit for those tax years. \u00a0On April 9, 2012, the Taxpayer filed amended returns for the 2008, 2009 and 2010 tax years. \u00a0These returns reflected the additional credit, and claimed refunds for each year. \u00a0The Taxpayer was refunded the amounts claimed for the 2009 and 2010 tax years, but some additional documentation was needed for the 2008 tax year. \u00a0No action was taken by the Department to grant or deny the refund by November 5, 2012. \u00a0On February 20, 2013, the Taxpayer refiled the claim for refund for the 2008 tax year with the supporting documents. \u00a0On February 5, 2014, the Department denied the Taxpayer\u2019s request for refund because of the statute of limitations, which provides that all claims for refund must be filed within three years of the end date of the calendar year in which the payment was originally due. \u00a0This statutorily prohibits the Department from granting a claim filed outside of that time period. \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\/10\/2014 14-22 The Taxpayer filed timely New Mexico personal income tax returns for the 2008, 2009, and 2010 tax years. \u00a0In 2012, the Taxpayer became aware that she was eligible for an additional medical credit for those tax years. \u00a0On April 9, 2012, the Taxpayer filed amended returns for the 2008, 2009 and 2010 tax [&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-4766","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>Josephine Miskowiec : 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\/06\/10\/josephine-miskowiec\/\" \/>\n<meta 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