{"id":5053,"date":"2013-09-18T13:52:55","date_gmt":"2013-09-18T19:52:55","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5053"},"modified":"2026-04-11T13:32:09","modified_gmt":"2026-04-11T19:32:09","slug":"dyanna-taylor","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/09\/18\/dyanna-taylor\/","title":{"rendered":"Dyanna Taylor"},"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\/18\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-24_dyanna_taylor.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-24<\/a><\/p>\n<p>The Taxpayer suffered significant financial losses as a victim of the Madoff investment funds fraudulent scheme. \u00a0As a result, accountants advised the Taxpayer to do a loss carry-back for previous personal income tax years. \u00a0Due to the loss carry-back, the Taxpayer needed to amend her 2005 federal and state personal income tax returns. \u00a0The amendment to her state personal income tax return resulted in an increased income tax liability, which the Taxpayer paid at the time she filed the amended return. \u00a0The Department then assessed the Taxpayer in penalty and interest for the period ending December 31, 20005. \u00a0The Taxpayer filed a protest to the assessment, and explained how she had been a victim of the Madoff fraud. \u00a0The Department abated the assessed penalty. \u00a0The Taxpayer then submitted an amended protest, protesting the assessment of interest. Except for specific statutory exceptions not applicable to this protest, the Department lacks any authority under NMSA 1978, Section 7-1-67 to abate interest regardless of the reason for the tax not being paid when due. \u00a0The Taxpayer is liable for the interest 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>09\/18\/2013 13-24 The Taxpayer suffered significant financial losses as a victim of the Madoff investment funds fraudulent scheme. \u00a0As a result, accountants advised the Taxpayer to do a loss carry-back for previous personal income tax years. \u00a0Due to the loss carry-back, the Taxpayer needed to amend her 2005 federal and state personal income tax returns. [&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-5053","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>Dyanna Taylor : 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\/18\/dyanna-taylor\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dyanna Taylor : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/18\/2013 13-24 The Taxpayer suffered significant financial losses as a victim of the Madoff investment funds fraudulent scheme. \u00a0As a result, accountants advised the Taxpayer to do a loss carry-back for previous personal income tax years. \u00a0Due to the loss carry-back, the Taxpayer needed to amend her 2005 federal and state personal income tax returns. 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