{"id":5115,"date":"2013-07-25T14:08:10","date_gmt":"2013-07-25T20:08:10","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5115"},"modified":"2020-12-22T09:22:58","modified_gmt":"2020-12-22T16:22:58","slug":"henry-krystyna-kalka","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/07\/25\/henry-krystyna-kalka\/","title":{"rendered":"Henry &#038; Krystyna Kalka"},"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\">07\/25\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-18_henry_and_krystyna_kalka.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-18<\/a><\/p>\n<p>In 2007, the Taxpayers made $6000 in estimated payments for personal income tax. \u00a0When they filed their 2007 New Mexico Personal Income Tax return, they listed only $3000 in estimated payment. \u00a0The Taxpayers\u2019 error resulted in an overpayment of their 2007 personal income taxes. \u00a0In 2011, the Department sent the Taxpayers a letter stating that there was an overpayment of tax, that they had until December 31, 2011 to file a claim for refund, and then the Department would issue a rebate check. \u00a0The December 31, 2011 deadline was three years from the end of the calendar year in which the taxes were due, the maximum period allowed by law for claiming a refund. \u00a0The Taxpayers timely submitted the application for refund and an amended 2007 return. \u00a0However, the Department did not approve or deny the application for refund within 120-days. \u00a0The Taxpayers did not file a protest or start any action in court challenging the failure to approve or deny the claim within the 210 day period allowed after the filing of their application, rendering their claim for refund stale. \u00a0The Taxpayers\u2019 representative resubmitted the application for refund a year after the expiration of the stature of limitations on December 31, 2012. \u00a0The Department denied this second claim for refund because the statute of limitations had expired. \u00a0The Taxpayers protested this denial. \u00a0The protest was denied under controlling case law and the language of NMSA 1978, Section 7-1-26 on three grounds: 1) the Department lacked authority to consider the first claim for refund after 210-days had passed without the Taxpayers filing a protest of civil action; 2) the Taxpayer\u2019s second claim for refund was filed after the expiration of the statute of limitations; and 3) although the Taxpayers\u2019 believed denial of their claim for refund was unfair in light of the Department\u2019s inaction on the initial claim, the Taxpayers did not overcome the high bar required to establish application of equitable estoppel against the Department.<\/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>07\/25\/2013 13-18 In 2007, the Taxpayers made $6000 in estimated payments for personal income tax. \u00a0When they filed their 2007 New Mexico Personal Income Tax return, they listed only $3000 in estimated payment. \u00a0The Taxpayers\u2019 error resulted in an overpayment of their 2007 personal income taxes. \u00a0In 2011, the Department sent the Taxpayers a letter [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-5115","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>Henry &amp; 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