{"id":5630,"date":"2011-12-02T15:53:56","date_gmt":"2011-12-02T22:53:56","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5630"},"modified":"2026-04-11T13:32:42","modified_gmt":"2026-04-11T19:32:42","slug":"benny-nevarez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/12\/02\/benny-nevarez\/","title":{"rendered":"Benny Nevarez"},"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\">12\/02\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-30_benny_nevarez.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-30<\/a><\/p>\n<p>The Taxpayer worked for ten years as a plumber for Pronto Plumbers, Inc., in Las Cruces\/Mesilla Park, New Mexico. \u00a0The Taxpayer vested in Pronto Plumbers Profit Sharing Plan during his employment. \u00a0In 2001, the Taxpayer\u2019s employment with Pronto Plumbers was terminated. \u00a0In 2003, the Taxpayer contacted the owner of Pronto Plumbers about withdrawing from the Profit Sharing Plan. \u00a0The owner provided the Taxpayer with a packet of materials that he needed to complete to get his distribution. \u00a0The Taxpayer took the packet to Jackson Hewitt Tax Service to be completed. \u00a0Pronto Plumbers informed the Taxpayer that federal withholding of 20% from the distribution was required. \u00a0The Taxpayer returned the completed packet to Pronto Plumbers and was issued a check from the Profit Sharing Plan, less the 20% for federal withholding. \u00a0None of the materials the Taxpayer presented indicate that Pronto Plumbers would withhold any amount for New Mexico personal income tax. \u00a0On April 9, 2004, the Taxpayer filed his New Mexico personal income tax return listing a federal adjusted gross income that did not include the distribution from the Profit Sharing Plan. \u00a0As a result of this filing, the Taxpayer received a New Mexico income tax refund. \u00a0At some later time, the IRS made a correction to the Taxpayer\u2019s adjusted gross income as a result of the distribution from the profit sharing plan and another amount of unreported work income. \u00a0The Taxpayer did not amend his New Mexico return to account for this correction. \u00a0As a result of the tape match program with the IRS, the Department learned of this discrepancy and sent the Taxpayer a notice of limited scope audit. \u00a0At the conclusion of this audit, the Department sent the Taxpayer a notice of assessment for personal income tax, penalty and interest for the 2003 tax year. \u00a0The Taxpayer protested this assessment arguing that his former employer was responsible for making the proper withholdings. \u00a0The Taxpayer provided no evidence that he requested any New Mexico withholdings be made from his profit sharing distribution, and New Mexico\u2019s self-reporting tax system dictates that the responsibility for correctly reporting and filing a personal income tax return rests on the Taxpayer. \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>12\/02\/2011 11-30 The Taxpayer worked for ten years as a plumber for Pronto Plumbers, Inc., in Las Cruces\/Mesilla Park, New Mexico. \u00a0The Taxpayer vested in Pronto Plumbers Profit Sharing Plan during his employment. \u00a0In 2001, the Taxpayer\u2019s employment with Pronto Plumbers was terminated. \u00a0In 2003, the Taxpayer contacted the owner of Pronto Plumbers about withdrawing [&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-5630","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>Benny Nevarez : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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