{"id":6191,"date":"1999-02-12T09:49:14","date_gmt":"1999-02-12T16:49:14","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6191"},"modified":"2026-04-11T13:36:06","modified_gmt":"2026-04-11T19:36:06","slug":"timothy-diane-tuttle","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/02\/12\/timothy-diane-tuttle\/","title":{"rendered":"Timothy &#038; Diane Tuttle"},"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\">02\/12\/1998<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/99-13__timothy_and_diane_tuttle.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">99-13<\/a><\/p>\n<p>Taxpayer filed a 1994 personal income tax return as a first-year resident having income earned in New Mexico and another state. Taxpayer did not understand New Mexico\u2019s method of allocating income between New Mexico and the other state and therefore devised his own method of allocating his income and the allowable federal exemption amount. While processing the Department noticed an error in the federal exemption amount and recalculated the taxpayer\u2019s tax liability, which increased the taxpayer\u2019s refund amount. In 1997, the Department discovered a discrepancy between amounts reported on the taxpayer\u2019s federal return and their New Mexico return. Based on this information the Department recalculated the taxpayer\u2019s liability again and assessed the taxpayer for additional tax, penalty and interest. Taxpayer claimed that penalty and interest should not be imposed on the additional refund the Department had calculated. Taxpayer\u2019s liability for penalty and interest was attributable to taxpayer\u2019s lack of knowledge of New Mexico law and failure to seek advice concerning his tax obligation. 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>02\/12\/1998 99-13 Taxpayer filed a 1994 personal income tax return as a first-year resident having income earned in New Mexico and another state. Taxpayer did not understand New Mexico\u2019s method of allocating income between New Mexico and the other state and therefore devised his own method of allocating his income and the allowable federal exemption [&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-6191","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>Timothy &amp; Diane Tuttle : 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\/1999\/02\/12\/timothy-diane-tuttle\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Timothy &amp; Diane Tuttle : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"02\/12\/1998 99-13 Taxpayer filed a 1994 personal income tax return as a first-year resident having income earned in New Mexico and another state. Taxpayer did not understand New Mexico\u2019s method of allocating income between New Mexico and the other state and therefore devised his own method of allocating his income and the allowable federal exemption [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/02\/12\/timothy-diane-tuttle\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"1999-02-12T16:49:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:36:06+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/1999\\\/02\\\/12\\\/timothy-diane-tuttle\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/1999\\\/02\\\/12\\\/timothy-diane-tuttle\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Timothy &#038; 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