{"id":5089,"date":"2013-08-13T14:04:09","date_gmt":"2013-08-13T20:04:09","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5089"},"modified":"2026-04-11T13:32:10","modified_gmt":"2026-04-11T19:32:10","slug":"aileen-and-david-wong","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/08\/13\/aileen-and-david-wong\/","title":{"rendered":"Aileen and David Wong"},"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\">08\/13\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-21_aileen_and_david_wong.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-21<\/a><\/p>\n<p><span>In May 2013, the Department sent six assessments to the Taxpayers for personal income tax, penalty and interest. \u00a0The taxable years covered in the assessments were the years ending December 31, 2008 through December 31, 2011. \u00a0The Taxpayers filed a written protest to the assessment on May 31, 2013. \u00a0On June 22, 2013, the Taxpayers amended their protest and withdrew the protest with respect to the personal income tax. \u00a0They continued to protest the assessment of penalty and interest. \u00a0 During the period at issue, one of the Taxpayer\u2019s worked in New Mexico as an active officer for the Public Health Service (<\/span>PHS<span>). \u00a0<\/span>PHS<span>\u00a0is part of the United States military\u2019s Uniformed Services. \u00a0As a result, the Taxpayers claimed an exemption on their personal income tax for active duty military in the armed forces. \u00a0The Department\u2019s instructions on the applicable forms specify that \u201carmed forces\u201d include the Army, Navy, Air Force, Marine Corps and Coast Guard. \u00a0On the 2011 form, the Department added that pay, wages or salaries paid by\u00a0<\/span>PHS<span>\u00a0do not qualify for the exemption. \u00a0On June 20, 2013, the Taxpayers paid the assessed personal income tax to stop further accrual of interest. \u00a0The language of the statute governing the exemption, as well as regulation, and the Department\u2019s instructions on the forms, clearly state that the exemption is allowed only for the armed forces listed. \u00a0The Taxpayers failure to consult with the Department or a tax professional constitutes negligence for purposes of penalty imposition, and statute states that interest must be applied to delinquent taxes. \u00a0The Taxpayers\u2019 protest was denied.<\/span><\/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>08\/13\/2013 13-21 In May 2013, the Department sent six assessments to the Taxpayers for personal income tax, penalty and interest. \u00a0The taxable years covered in the assessments were the years ending December 31, 2008 through December 31, 2011. \u00a0The Taxpayers filed a written protest to the assessment on May 31, 2013. \u00a0On June 22, 2013, [&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-5089","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>Aileen and David Wong : 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\/08\/13\/aileen-and-david-wong\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aileen and David Wong : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"08\/13\/2013 13-21 In May 2013, the Department sent six assessments to the Taxpayers for personal income tax, penalty and interest. \u00a0The 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