{"id":4955,"date":"2013-11-06T13:32:46","date_gmt":"2013-11-06T20:32:46","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4955"},"modified":"2026-04-11T13:32:07","modified_gmt":"2026-04-11T19:32:07","slug":"alan-uffenheimer","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/11\/06\/alan-uffenheimer\/","title":{"rendered":"Alan Uffenheimer"},"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\">11\/06\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-34_alan_uffenheimer.pdf\">13-34<\/a><\/p>\n<p>On April 28, 2010, the Department sent the Taxpayer assessments for gross receipts tax, penalty and interest for 2005 and 2006, after determining that the Taxpayer was a non-filer for gross receipts tax for those periods. \u00a0On August 20, 2010, the Department partially abated the assessments because the Taxpayer provided nontaxable transaction certificates. \u00a0At some point in 2010, after being assessed, the Taxpayer went to the Department\u2019s office in Albuquerque to inquire about the amnesty program. \u00a0The employee did not know the specifics about the program and told the Taxpayer that she would get back to him. \u00a0The employee never got back to the Taxpayer, and the Taxpayer took no further action. \u00a0On March 5, 2012, the Department levied the Taxpayer\u2019s bank account and seized an amount that satisfied the outstanding assessments. \u00a0On May 14, 2012, the Taxpayer filed a request for refund in regard to the penalty and interest. \u00a0The Department denied the request for refund, and the Taxpayer filed a protest to the denial. \u00a0The Taxpayer argued that he should not be subject to the assessed penalty and interest, in part because he was never given the information on the amnesty program. \u00a0However, the hearing officer found that the penalty and interest were properly assessed and that, even if the Taxpayer had applied for the amnesty program, he would not have been accepted because he had already been assessed. \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>11\/06\/2013 13-34 On April 28, 2010, the Department sent the Taxpayer assessments for gross receipts tax, penalty and interest for 2005 and 2006, after determining that the Taxpayer was a non-filer for gross receipts tax for those periods. \u00a0On August 20, 2010, the Department partially abated the assessments because the Taxpayer provided nontaxable transaction certificates. [&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-4955","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Alan Uffenheimer : 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\/2013\/11\/06\/alan-uffenheimer\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Alan Uffenheimer : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"11\/06\/2013 13-34 On April 28, 2010, the Department sent the Taxpayer assessments for gross receipts tax, penalty and interest for 2005 and 2006, after determining that the Taxpayer was a non-filer for gross receipts tax for those periods. \u00a0On August 20, 2010, the Department partially abated the assessments because the Taxpayer provided nontaxable transaction certificates. 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