{"id":5722,"date":"1998-03-27T16:13:18","date_gmt":"1998-03-27T23:13:18","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5722"},"modified":"2026-04-11T13:36:25","modified_gmt":"2026-04-11T19:36:25","slug":"jim-and-margaret-tilghman","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1998\/03\/27\/jim-and-margaret-tilghman\/","title":{"rendered":"Jim and Margaret Tilghman"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][\/et_pb_text][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;]<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">03\/27\/1998<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/98-15__jim_and_margaret_tilghman.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">98-15<\/a><\/p>\n<p>TP incorrectly filed a NM personal income tax return. Through the department\u2019s sharing agreement with IRS a discrepancy was found between the federal and state returns. TP amended the NM return and remitted the additional tax due. TP argues that penalty and interest should not be assessed because the department failed to notify the TP in a timely fashion and the error in completing the return was human error. Protest denied.<\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>03\/27\/1998 98-15 TP incorrectly filed a NM personal income tax return. Through the department\u2019s sharing agreement with IRS a discrepancy was found between the federal and state returns. TP amended the NM return and remitted the additional tax due. TP argues that penalty and interest should not be assessed because the department failed to notify [&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-5722","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>Jim and Margaret Tilghman : 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\/1998\/03\/27\/jim-and-margaret-tilghman\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jim and Margaret Tilghman : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"03\/27\/1998 98-15 TP incorrectly filed a NM personal income tax return. 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