{"id":5430,"date":"2012-03-30T14:58:48","date_gmt":"2012-03-30T20:58:48","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5430"},"modified":"2026-04-11T13:32:30","modified_gmt":"2026-04-11T19:32:30","slug":"mark-serros","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/03\/30\/mark-serros\/","title":{"rendered":"Mark Serros"},"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\">03\/30\/2012<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/12-10_mark_serros.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">12-10<\/a><\/p>\n<p>The Taxpayer was incarcerated sometime in 2007 and was released sometime in 2011. \u00a0After his release, the Taxpayer filed personal income tax returns for the tax years of 2004, 2005 and 2006 on September 17, 2011. \u00a0On October 4, 2011, the Department issued letters denying the claims for refund on each of these returns based on the statute of limitations. \u00a0On October 12, 2011, the Taxpayer filed a formal protest to these denials. \u00a0The issue to be decided at the hearing was whether the denials of the claims for refund were proper. \u00a0The time allowed for filing a claim for refund by the statute of limitations is three years from the end of the calendar year in which the payment was originally due. \u00a0Each claim for refund filed by the Taxpayer was beyond the statute of limitations. \u00a0The Taxpayer argued that because of his incarceration, he was unable to meet the deadlines and that his circumstances should excuse his late filing. \u00a0The statute of limitations is a strict deadline and no exception can be granted. \u00a0The Taxpayer\u2019s 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>03\/30\/2012 12-10 The Taxpayer was incarcerated sometime in 2007 and was released sometime in 2011. \u00a0After his release, the Taxpayer filed personal income tax returns for the tax years of 2004, 2005 and 2006 on September 17, 2011. \u00a0On October 4, 2011, the Department issued letters denying the claims for refund on each of these [&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-5430","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>Mark Serros : 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\/03\/30\/mark-serros\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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