{"id":5705,"date":"2011-09-20T16:08:02","date_gmt":"2011-09-20T22:08:02","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5705"},"modified":"2020-12-22T10:07:13","modified_gmt":"2020-12-22T17:07:13","slug":"mark-debra-stangermark-debra-stanger","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/09\/20\/mark-debra-stangermark-debra-stanger\/","title":{"rendered":"Mark &#038; Debra StangerMark &#038; Debra Stanger"},"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\/20\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-22_mark_and_debra_stanger.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-22<\/a><\/p>\n<p>On July 23, 2009, the Taxpayers were assessed for personal income tax principal, plus penalty and interest for the 2003, 2004 and 2005 tax years. \u00a0The Taxpayers filed a written protest only as to the penalty and interest of the assessments, and paid the income tax principal on the assessments. \u00a0The Taxpayers filed timely returns for the tax years in question. \u00a0Because of a decision by the IRS that certain contributions ruled to be deductible were no longer deductible; the Taxpayers\u2019 federal income tax returns were adjusted. \u00a0The Taxpayers did not amend their New Mexico returns upon being notified by the IRS that their deductions were disallowed. \u00a0The Departments\u2019 assessments were based on the federal adjustments. \u00a0The hearing officer determined that penalty should be abated because the Taxpayers had been informed in writing by the IRS that certain contributions were deductible. \u00a0The IRS eventually allowed the deductions, but not in the amounts initially filed by the Taxpayers. \u00a0The Department\u2019s assessments were not reduced based on the adjusted federal amounts. \u00a0The hearing officer ruled that the Taxpayers were not negligent when they initially filed their returns because they had been advised by the IRS and an accountant on the deductibility of the contributions. \u00a0Taxpayers were not negligent and not subject to penalty when they failed to file amended returns because they made a mistake of law made in good faith based on reasonable grounds. \u00a0However, interest must be assessed on taxes not paid when due. \u00a0The Taxpayer&#8217;s protest was granted in part and denied in part.\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\/20\/2011 11-22 On July 23, 2009, the Taxpayers were assessed for personal income tax principal, plus penalty and interest for the 2003, 2004 and 2005 tax years. \u00a0The Taxpayers filed a written protest only as to the penalty and interest of the assessments, and paid the income tax principal on the assessments. \u00a0The Taxpayers filed [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-5705","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mark &amp; 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