{"id":5163,"date":"1997-03-13T14:16:25","date_gmt":"1997-03-13T21:16:25","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5163"},"modified":"2026-04-11T13:36:43","modified_gmt":"2026-04-11T19:36:43","slug":"david-hawkinson","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1997\/03\/13\/david-hawkinson\/","title":{"rendered":"David Hawkinson"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][\/et_pb_text][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;]<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">03\/13\/1997<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/97-09__david_hawkinson.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">97-09<\/a><\/p>\n<p>Reimbursement of moving expenses were deducted from federal adjusted gross income for NM purposes on belief that the reimbursement was not subject to state taxation \u2013 TP protested the tax, penalty and interest assessed; Department agreed penalty not due and that assessed was beyond statute of limitations; TP owes the tax on the moving expenses to NM and interest is properly due on the unpaid tax &#8211; the statute of limitations had not expired and the department is not barred by the doctrine of equitable recoupment.<\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>03\/13\/1997 97-09 Reimbursement of moving expenses were deducted from federal adjusted gross income for NM purposes on belief that the reimbursement was not subject to state taxation \u2013 TP protested the tax, penalty and interest assessed; Department agreed penalty not due and that assessed was beyond statute of limitations; TP owes the tax on the [&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-5163","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>David Hawkinson : 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\/1997\/03\/13\/david-hawkinson\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"David Hawkinson : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"03\/13\/1997 97-09 Reimbursement of moving expenses were deducted from federal adjusted gross income for NM purposes on belief that the reimbursement was not subject to state taxation \u2013 TP protested the tax, penalty and interest assessed; 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