{"id":5032,"date":"2013-09-24T13:49:37","date_gmt":"2013-09-24T19:49:37","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5032"},"modified":"2026-04-11T13:32:09","modified_gmt":"2026-04-11T19:32:09","slug":"lawrence-and-earnestine-mitchell","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/09\/24\/lawrence-and-earnestine-mitchell\/","title":{"rendered":"Lawrence and Earnestine Mitchell"},"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\">09\/24\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-26_lawrence_and_earnestine_mitchell.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-26<\/a><\/p>\n<p>The Taxpayers filed and paid their personal income taxes for the 2009 and 2010 tax years. \u00a0They did not file a claim for refund or credit for either of these years, but were issued refunds by the department for each of the two years. In December 2011, the Department determined that it had erroneously granted refunds to the Taxpayers. \u00a0On January 20, 2012, the Department assessed the Taxpayers for personal income tax and interest for the 2009 and 2010 tax years. \u00a0No penalty was assessed. \u00a0On February 9, 2012, the Taxpayers filed a protest to the assessment. \u00a0The Taxpayers paid the tax principal and a small part of the interest. \u00a0The Department later determined that these refunds were as a result of a special needs child adoption credit being applied, that the Taxpayers had claimed previously, but not for the years in question. \u00a0The hearing officer determined that the unsolicited refunds were not tax as defined by statute and not subject to interest. \u00a0The Taxpayers protest was granted.<\/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>09\/24\/2013 13-26 The Taxpayers filed and paid their personal income taxes for the 2009 and 2010 tax years. \u00a0They did not file a claim for refund or credit for either of these years, but were issued refunds by the department for each of the two years. In December 2011, the Department determined that it had [&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-5032","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>Lawrence and Earnestine Mitchell : 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\/09\/24\/lawrence-and-earnestine-mitchell\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lawrence and Earnestine Mitchell : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/24\/2013 13-26 The Taxpayers filed and paid their personal income taxes for the 2009 and 2010 tax years. \u00a0They did not file a claim for refund or credit for either of these years, but were issued refunds by the department for each of the two years. 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