{"id":5695,"date":"2011-09-22T16:04:44","date_gmt":"2011-09-22T22:04:44","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5695"},"modified":"2026-04-11T13:32:44","modified_gmt":"2026-04-11T19:32:44","slug":"samuel-o-ponce","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/09\/22\/samuel-o-ponce\/","title":{"rendered":"Samuel O. Ponce"},"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\">09\/22\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-23_samuel_o_ponce.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-23<\/a><\/p>\n<p>The Taxpayer was issued one personal income tax assessment by the Department for tax year 1996. \u00a0Sometime in 1998, the Department filed a recorded a Notice of Claim of Lien in Bernalillo County on the Taxpayer\u2019s property based on the assessment. \u00a0In February 2003, the Department filed and recorded a Second Notice of Claim of Lien in Bernalillo County, and in February 2006, the Department filed a third Notice of Claim of Lien based on the same assessment. \u00a0In January 2009, the Department denied a request to release the second and third liens. \u00a0In December 2007, the Department was precluded from taking any action or collecting on the assessment because ten years had passed since the assessment was issued. \u00a0This also precluded the Department from enforcing the liens. \u00a0The issue to be determined was whether the Department is authorized to record multiple overlapping liens for one assessment. \u00a0The Taxpayer argued that by recording multiple liens on the same assessment, the Department was extending the statutory period in which to collect on the assessment. \u00a0Department employees testified that the multiple liens were sometimes issued to update penalty and interest. \u00a0They also testified that under current policy, the multiple liens filed in this case would likely not have been filed. \u00a0The hearing officer found that, in this case, there was no statutory authority for the Department to file multiple overlapping tax liens based on one assessment. \u00a0The Taxpayer&#8217;s protest was granted. \u00a0<\/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>09\/22\/2011 11-23 The Taxpayer was issued one personal income tax assessment by the Department for tax year 1996. \u00a0Sometime in 1998, the Department filed a recorded a Notice of Claim of Lien in Bernalillo County on the Taxpayer\u2019s property based on the assessment. \u00a0In February 2003, the Department filed and recorded a Second Notice of [&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-5695","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>Samuel O. Ponce : 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\/09\/22\/samuel-o-ponce\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Samuel O. 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