{"id":5859,"date":"2011-02-10T16:36:59","date_gmt":"2011-02-10T23:36:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5859"},"modified":"2026-04-11T13:32:47","modified_gmt":"2026-04-11T19:32:47","slug":"joy-odom","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/02\/10\/joy-odom\/","title":{"rendered":"Joy Odom"},"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\">02\/10\/2011<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/11-04__joy_odom.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">11-04<\/a><\/p>\n<p>The Taxpayer was a New Mexico resident in 2005 and 2006 and received retirement income distributions in those years. \u00a0The Taxpayer failed to file personal income tax returns with the Department for 2005 and 2006. \u00a0The Department determined that the Taxpayer was a non-filer through a tape match with federal returns. \u00a0The Department then assessed the Taxpayer for personal income tax, penalty and interest for the two years in question. \u00a0The Taxpayer filed a formal protest to the assessments, in which she argued that her retirement income was from the state of Texas, and because she never worked in New Mexico, her retirement income is not subject to New Mexico tax. \u00a0New Mexico imposes a personal income tax on the net income, based in part on federal adjusted gross income, of every person who resides in New Mexico. \u00a0Retirement income of a New Mexico resident, regardless of the source, is fully allocated to New Mexico. \u00a0The Taxpayer also argued that penalty and interest should not be assessed because she was not timely notified that she owed tax, nor was she sent information about this upon calling the Department when she moved to New Mexico. \u00a0Section 7-1-67 NMSA 1978 states that interest \u201cshall\u201d be paid on taxes not paid when due. \u00a0The Department does not have the option of not assessing interest. \u00a0A Taxpayer\u2019s lack of knowledge or erroneous beliefs about not owing tax do not preclude penalty from being assessed. \u00a0The Hearing Officer found that the calculation of penalty was incorrect because the maximum penalty that could be assessed was lower at the time these taxes were due and that the Department must abate penalty in excess of that maximum. \u00a0For those reasons, the Taxpayer&#8217;s protest was granted in part and denied in part.<br \/>\u00a0NOTE: The New Mexico Court of Appeals has overruled the 10% penalty issue mentioned in this decision. \u00a0(Case No. 30,932)\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>02\/10\/2011 11-04 The Taxpayer was a New Mexico resident in 2005 and 2006 and received retirement income distributions in those years. \u00a0The Taxpayer failed to file personal income tax returns with the Department for 2005 and 2006. \u00a0The Department determined that the Taxpayer was a non-filer through a tape match with federal returns. \u00a0The Department [&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-5859","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>Joy Odom : 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\/02\/10\/joy-odom\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Joy Odom 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