{"id":5411,"date":"2012-06-11T14:55:34","date_gmt":"2012-06-11T20:55:34","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5411"},"modified":"2026-04-11T13:32:29","modified_gmt":"2026-04-11T19:32:29","slug":"club-33-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/06\/11\/club-33-inc\/","title":{"rendered":"Club 33, Inc."},"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\">06\/11\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-13_club_33_inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-13<\/a><\/p>\n<p>Taxpayer was selected for an audit before August 2010. \u00a0On August 30, 2010, Taxpayer\u2019s President submitted a Tax Information Authorization designating their attorney as Taxpayer\u2019s representative. \u00a0On August 31, 2010, the Department generated three notices of assessment addressed directly to Taxpayer\u2019s address rather than their attorney\u2019s address on file with the Department. \u00a0There is no evidence that established when the Department in fact mailed these notices of assessment. \u00a0In October 2010, the Department issued Taxpayer a notice of lien, which the Taxpayer brought to their attorney in early November. \u00a0Upon learning of the assessments, Taxpayer\u2019s attorney contacted the Department by phone on November 16, 2010 to ask for an extension of time to file a protest to the notices of assessment. \u00a0The Department employee stated that she needed to speak to her supervisor and would get back to the attorney. \u00a0On November 18, 2010, the employee sent an email to the attorney stating that he had an extension until the end of November. \u00a0Taxpayer\u2019s attorney filed a protest on their behalf on November 30, 2010. \u00a0Nearly a year later, on October 7, 2011, the Department sent a letter informing Taxpayer that their protest was untimely and invalid because it was filed one-day late. \u00a0On October 31, 2011, Taxpayer filed a second protest to the denial of the first protest. \u00a0A hearing was held and the only matter to be decided at the hearing was whether the first protest was timely. \u00a0Based upon the lack of evidence showing the specific mailing date of the assessments (which would have established both an effective assessment and the exact beginning of the 90-day period for timely protest), the assessments not being sent to the correct address, and the email showing an extension, the hearing officer found no factual basis to find the first protest letter untimely. Therefore, Taxpayer\u2019s second protest was granted: the Department is to accept the original protest to the assessments as timely and request a hearing at a later time regarding the underlying assessments.<\/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>06\/11\/2012 12-13 Taxpayer was selected for an audit before August 2010. \u00a0On August 30, 2010, Taxpayer\u2019s President submitted a Tax Information Authorization designating their attorney as Taxpayer\u2019s representative. \u00a0On August 31, 2010, the Department generated three notices of assessment addressed directly to Taxpayer\u2019s address rather than their attorney\u2019s address on file with the Department. \u00a0There [&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-5411","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Club 33, Inc. : 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\/2012\/06\/11\/club-33-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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