{"id":5297,"date":"2012-12-20T14:38:36","date_gmt":"2012-12-20T21:38:36","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5297"},"modified":"2026-04-11T13:32:27","modified_gmt":"2026-04-11T19:32:27","slug":"mark-kilcoyne","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/12\/20\/mark-kilcoyne\/","title":{"rendered":"Mark Kilcoyne"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.7.0″ _module_preset=”default”][et_pb_row _builder_version=”4.7.0″ _module_preset=”default”][et_pb_column _builder_version=”4.7.0″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.7.0″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

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12\/20\/2012<\/div>\n<\/div>\n
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12-25<\/a><\/p>\n

On July 31, 2009, the Department assessed the Taxpayer for 2008 personal income tax, penalty and interest. \u00a0The Taxpayer filed a protest to the assessment. \u00a0At the hearing, the Taxpayer argued that he relied on Department forms, instruction and tax tables to calculate his 2008 personal income tax return, that all payment of tax is voluntary, that he did not agree to pay any additional tax, and that he was forming a trust with the Department\u2019s protest auditor. \u00a0The Taxpayer did not present any evidence to challenge the assessment and therefore failed to overcome the statutory presumption that the assessment was correct. The Hearing Officer found his legal arguments to be without merit. \u00a0The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n

Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

12\/20\/2012 12-25 On July 31, 2009, the Department assessed the Taxpayer for 2008 personal income tax, penalty and interest. \u00a0The Taxpayer filed a protest to the assessment. \u00a0At the hearing, the Taxpayer argued that he relied on Department forms, instruction and tax tables to calculate his 2008 personal income tax return, that all payment of […]<\/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":"","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-5297","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nMark Kilcoyne : 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\" 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