{"id":5957,"date":"1998-06-15T08:14:26","date_gmt":"1998-06-15T14:14:26","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5957"},"modified":"2026-04-11T13:36:23","modified_gmt":"2026-04-11T19:36:23","slug":"jim-d-dodson","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1998\/06\/15\/jim-d-dodson\/","title":{"rendered":"Jim D. Dodson"},"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; content_last_edited=&#8221;off|desktop&#8221;]<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">06\/15\/1998<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/98-34__jim_d_dodson.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">98-34<\/a><\/p>\n<p>TP, first-year resident incorrectly allocated income on his New Mexico personal income tax return and was assessed for the additional tax, penalty and interest. TP argued that 1) the instructions for completing the return were confusing; 2) a department employee failed to provide clear directions on how to file the taxes; and 3) the department was negligent in failing to notify him of the error in a more timely fashion. Hold that the Department\u2019s instructions gave TP sufficient notice of allocation requirements and it was TP\u2019s responsibility to correctly determine his tax liability to the state. 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>06\/15\/1998 98-34 TP, first-year resident incorrectly allocated income on his New Mexico personal income tax return and was assessed for the additional tax, penalty and interest. TP argued that 1) the instructions for completing the return were confusing; 2) a department employee failed to provide clear directions on how to file the taxes; and 3) [&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-5957","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 D. Dodson : 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\/06\/15\/jim-d-dodson\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jim D. Dodson : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/15\/1998 98-34 TP, first-year resident incorrectly allocated income on his New Mexico personal income tax return and was assessed for the additional tax, penalty and interest. 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