{"id":5165,"date":"2013-05-13T14:16:13","date_gmt":"2013-05-13T20:16:13","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5165"},"modified":"2026-04-11T13:32:25","modified_gmt":"2026-04-11T19:32:25","slug":"vincent-tesslin-vigil","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/05\/13\/vincent-tesslin-vigil\/","title":{"rendered":"Vincent &#038; Tesslin Vigil"},"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\">05\/13\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-11_vincent_and_tesslin_vigil.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-11<\/a><\/p>\n<p>In 2007, the Department sent notices to the Taxpayers, notifying them that they were non-filers for personal income tax for the 2001, 2002 and 2003 tax years. \u00a0The Taxpayers then hired a tax preparer to assist them with filing those returns. \u00a0The returns for those tax years were filed, and the principal tax owed was paid. \u00a0The Department then sent assessments to the Taxpayers for penalty and interest for each of those tax years. \u00a0The Taxpayers protested the assessments, and argued at hearing that they should not be liable for penalty or interest because they were not made aware of the managed audit program by Department employees or their tax preparer. \u00a0They did not argue that the penalty and interest were imposed or calculated incorrectly. \u00a0The hearing officer found that the Taxpayers were liable for both the assessed penalty and interest. \u00a0The Taxpayers\u2019 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>05\/13\/2013 13-11 In 2007, the Department sent notices to the Taxpayers, notifying them that they were non-filers for personal income tax for the 2001, 2002 and 2003 tax years. \u00a0The Taxpayers then hired a tax preparer to assist them with filing those returns. \u00a0The returns for those tax years were filed, and the principal tax [&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-5165","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>Vincent &amp; 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