{"id":4966,"date":"2013-11-05T13:35:05","date_gmt":"2013-11-05T20:35:05","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4966"},"modified":"2026-04-11T13:32:07","modified_gmt":"2026-04-11T19:32:07","slug":"easter-seals-el-mirador","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/11\/05\/easter-seals-el-mirador\/","title":{"rendered":"Easter Seals El Mirador"},"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\/05\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-35_easter_seals_el_mirador.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-35<\/a><\/p>\n<p>?The Taxpayer is a non-profit organization who was required to file its monthly returns electronically beginning in 2011. \u00a0The Taxpayer continued to file paper returns, and failed to file electronically from September 2011 through September 2012. \u00a0For several months, during a grace period, the Department notified the Taxpayer by letter that it was required to file electronically. \u00a0After the grace period was over, the Department issued the Taxpayer notices that their returns filed by mail were rejected and the Taxpayer needed to file electronically. \u00a0Sometime in September or October 2012, the Department assessed the Taxpayer for penalty for failing to file electronically. \u00a0When the Taxpayer was assessed, it re-filed all of the returns electronically, and continues to do so. \u00a0The Taxpayer paid the assessed penalty, but filed a request for refund of that payment. \u00a0The Department denied the refund request, so the Taxpayer filed a protest of that denial. \u00a0The Taxpayer argued that it relied on its former Director of Finance to correctly file, and was not aware of the requirement to file electronically. \u00a0Reliance on an employee does not excuse the failure to properly file. \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\/05\/2013 13-35 ?The Taxpayer is a non-profit organization who was required to file its monthly returns electronically beginning in 2011. \u00a0The Taxpayer continued to file paper returns, and failed to file electronically from September 2011 through September 2012. \u00a0For several months, during a grace period, the Department notified the Taxpayer by letter that it was [&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-4966","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>Easter Seals El Mirador : 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\/05\/easter-seals-el-mirador\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Easter Seals El Mirador : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"11\/05\/2013 13-35 ?The Taxpayer is a non-profit organization who was required to file its monthly returns electronically beginning in 2011. \u00a0The Taxpayer continued to file paper returns, and failed to file electronically from September 2011 through September 2012. \u00a0For several months, during a grace period, the Department notified the Taxpayer by letter that it was [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/11\/05\/easter-seals-el-mirador\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" 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