{"id":4871,"date":"2014-02-28T13:14:01","date_gmt":"2014-02-28T20:14:01","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4871"},"modified":"2026-04-11T13:32:06","modified_gmt":"2026-04-11T19:32:06","slug":"marcus-e-scott","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/02\/28\/marcus-e-scott\/","title":{"rendered":"Marcus E. Scott"},"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\">02\/28\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-6_marcus_e_scott.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-06<\/a><\/p>\n<p>The Taxpayer is a delinquent taxpayer with an outstanding tax liability. \u00a0On September 16, 2013, the Department issued a Warrant of Levy to the bank where the Taxpayer holds accounts, for the Taxpayer\u2019s unpaid tax liability. \u00a0The bank surrendered funds to the Department, both from the Taxpayer\u2019s account, and the account of his elderly mother, to which he is a joint accountholder. \u00a0The Taxpayer filed a protest to the levy, arguing that funds in his mother\u2019s account should not be subject to the levy. \u00a0Based on the fact that the Taxpayer was a joint accountholder, and had access to the account, the funds in the account were not exempt from the levy. \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>02\/28\/2014 14-06 The Taxpayer is a delinquent taxpayer with an outstanding tax liability. \u00a0On September 16, 2013, the Department issued a Warrant of Levy to the bank where the Taxpayer holds accounts, for the Taxpayer\u2019s unpaid tax liability. \u00a0The bank surrendered funds to the Department, both from the Taxpayer\u2019s account, and the account of his [&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-4871","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>Marcus E. Scott : 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\/02\/28\/marcus-e-scott\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Marcus E. Scott : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"02\/28\/2014 14-06 The Taxpayer is a delinquent taxpayer with an outstanding tax liability. \u00a0On September 16, 2013, the Department issued a Warrant of Levy to the bank where the Taxpayer holds accounts, for the Taxpayer\u2019s unpaid tax liability. \u00a0The bank surrendered funds to the Department, both from the Taxpayer\u2019s account, and the account of his [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/02\/28\/marcus-e-scott\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2014-02-28T20:14:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:32:06+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2014\\\/02\\\/28\\\/marcus-e-scott\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2014\\\/02\\\/28\\\/marcus-e-scott\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Marcus E. 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