{"id":4975,"date":"2013-10-29T13:38:25","date_gmt":"2013-10-29T19:38:25","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4975"},"modified":"2026-04-11T13:32:08","modified_gmt":"2026-04-11T19:32:08","slug":"yvonne-c-gomez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/10\/29\/yvonne-c-gomez\/","title":{"rendered":"Yvonne C. Gomez"},"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\">10\/29\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-32_yvonne_gomez.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-32<\/a><\/p>\n<p>On April 15, 2007, the Taxpayer filed a New Mexico personal income tax return for tax year 2006 that showed tax due to the Department. \u00a0The Taxpayer submitted her payment with the return. \u00a0The Department determined that the Taxpayer failed to claim a low to mid income exemption which would have resulted in a refund. \u00a0The Department issued a refund to the Taxpayer. \u00a0On May 13, 2011, the Taxpayer filed an application for refund, for tax year 2006, for the amount of the payment she made with her personal income tax return. \u00a0The Department sent a letter to the Taxpayer denying the claim for refund because the application for refund was not filed within three years of the calendar year in which payment was due. \u00a0The Taxpayer filed a protest to the denial. \u00a0At the hearing, the Taxpayer argued that the Department waited until the end of the statute of limitations to give her notice that she could claim a refund, and because of personal matters, she was unable to complete the application at that time. \u00a0The Department argued that the refund could not be issued because it was barred by the statutory limitations set forth in Section 7-1-26 NMSA 1978. \u00a0That section of law does not allow for exceptions. \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>10\/29\/2013 13-32 On April 15, 2007, the Taxpayer filed a New Mexico personal income tax return for tax year 2006 that showed tax due to the Department. \u00a0The Taxpayer submitted her payment with the return. \u00a0The Department determined that the Taxpayer failed to claim a low to mid income exemption which would have resulted in [&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-4975","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>Yvonne C. Gomez : 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\/10\/29\/yvonne-c-gomez\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yvonne C. 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