{"id":6301,"date":"1999-04-30T10:45:59","date_gmt":"1999-04-30T16:45:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6301"},"modified":"2026-04-11T13:35:52","modified_gmt":"2026-04-11T19:35:52","slug":"anthony-tafoya","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/04\/30\/anthony-tafoya\/","title":{"rendered":"Anthony Tafoya"},"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\">04\/30\/1999<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/99-19__anthony_tafoya.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">99-19<\/a><\/p>\n<p>Taxpayer was a corporate officer responsible for hiring personnel and signing withholding tax returns. The Taxpayer knew that the corporation was liable for withholding tax and that the returns had to be filed. The corporation did not file returns or remit the withholding tax to the Department. The Department assessed the corporation for withholding tax, penalty and interest. The Department subsequently sent a demand letter to the Taxpayer notifying him that he was liable for the corporations unpaid withholding taxes. The Taxpayer claimed that the Department could not demand payment from him since he had not been assessed by the Department. The Department\u2019s collection actions against the Taxpayer were not in compliance with the statutory provisions of the TAA. Taxpayer has overcome the presumption of correctness that attaches to the Department\u2019s demand for payment. Protest granted.<\/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>04\/30\/1999 99-19 Taxpayer was a corporate officer responsible for hiring personnel and signing withholding tax returns. The Taxpayer knew that the corporation was liable for withholding tax and that the returns had to be filed. The corporation did not file returns or remit the withholding tax to the Department. The Department assessed the corporation for [&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-6301","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>Anthony Tafoya : 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\/04\/30\/anthony-tafoya\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Anthony Tafoya : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"04\/30\/1999 99-19 Taxpayer was a corporate officer responsible for hiring personnel and signing withholding tax returns. 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The Department assessed the corporation for [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/04\/30\/anthony-tafoya\/\" \/>\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=\"1999-04-30T16:45:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:35:52+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\\\/04\\\/30\\\/anthony-tafoya\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/1999\\\/04\\\/30\\\/anthony-tafoya\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Anthony Tafoya\",\"datePublished\":\"1999-04-30T16:45:59+00:00\",\"dateModified\":\"2026-04-11T19:35:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/1999\\\/04\\\/30\\\/anthony-tafoya\\\/\"},\"wordCount\":242,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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