{"id":5684,"date":"2011-10-11T16:02:37","date_gmt":"2011-10-11T22:02:37","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5684"},"modified":"2026-04-11T13:32:44","modified_gmt":"2026-04-11T19:32:44","slug":"jeannie-l-myers","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/10\/11\/jeannie-l-myers\/","title":{"rendered":"Jeannie L. Myers"},"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\">10\/11\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-24_jeannie_l_myers.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-24<\/a><\/p>\n<p>The Taxpayer has been a full-time resident of New Mexico on a fixed out-of-state retirement income since 2005. \u00a0For each tax year through tax year 2009, the Taxpayer had a personal income tax liability that was slightly less than the $500 minimum difference between income earned and wage withholding that triggers a penalty for failure to make estimated payments. \u00a0In tax year 2010, the Taxpayers retirement income again resulted in a personal income tax liability below $500. \u00a0However, in tax year 2010, the Taxpayer accepted a temporary job with the Census Bureau. \u00a0The pay from this position resulted in a personal income tax liability above $500. \u00a0The Taxpayer did not make quarterly estimated payments for tax year 2010. \u00a0The Taxpayer filed and paid her 2010 personal income taxes on April 14, 2011. \u00a0On June 9, 2011, the Department assessed Taxpayer for $12.28 in penalty for failure to make quarterly estimated payments. \u00a0The Taxpayer paid the assessed penalty, but also filed a protest to the assessment and asked for a refund. \u00a0The issues to be decided were whether the Taxpayer qualified for any exception to the assessment for failure to make estimated payments, and whether the Taxpayer\u2019s excellent payment history allows for relief in this situation. \u00a0No exception applies that allows the Department to abate this penalty, and the hearing officer does not have the authority to grant relief based on prior history. \u00a0The Taxpayer&#8217;s 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>10\/11\/2011 11-24 The Taxpayer has been a full-time resident of New Mexico on a fixed out-of-state retirement income since 2005. \u00a0For each tax year through tax year 2009, the Taxpayer had a personal income tax liability that was slightly less than the $500 minimum difference between income earned and wage withholding that triggers a penalty [&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-5684","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>Jeannie L. Myers : 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\/2011\/10\/11\/jeannie-l-myers\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jeannie L. 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