{"id":6414,"date":"2008-10-08T11:13:29","date_gmt":"2008-10-08T17:13:29","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6414"},"modified":"2026-04-11T13:33:29","modified_gmt":"2026-04-11T19:33:29","slug":"sarah-hunter","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2008\/10\/08\/sarah-hunter\/","title":{"rendered":"Sarah Hunter"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.7.0″ _module_preset=”default”][et_pb_row _builder_version=”4.7.0″ _module_preset=”default”][et_pb_column _builder_version=”4.7.0″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.7.0″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

\n
10\/08\/2008<\/div>\n<\/div>\n
\n

08-03<\/a><\/p>\n

The Taxpayer filed a timely New Mexico personal income tax return for the 2004 tax year. \u00a0Using the federal tape match the Department found that the income reported on the Taxpayer\u2019s federal income tax \u00a0return was substantially higher than the amount reported on her New Mexico return. \u00a0This discrepancy occurred because the Taxpayer did not include income she received from her ex-husband\u2019s pension on her New Mexico return. \u00a0Upon completion of a limited scope audit of the taxpayer\u2019s \u00a0account, the Department determined that she underreported her New Mexico income tax by $1,126.00. \u00a0The Department assessed the Taxpayer for the additional tax due plus penalty and interest. \u00a0The Taxpayer paid the principal amount to stop the accrual of interest and filed a written protest because she felt that she did not owe the tax, and therefore did not owe the penalty and interest. \u00a0If the tax was found to be owed, the Taxpayer did not argue that she would also owe the penalty and interest. \u00a0The basis behind the protest was that the Taxpayer believed that if state taxes were not withheld then they were not owed. \u00a0She also believed that her taxes may have been withheld from her ex-husband\u2019s portion of the pension. \u00a0At the administrative hearing, the Taxpayer claimed that she had received written advice from the Department after she inquired about the same issue on her 2003 tax year return stating that she should not include the income because taxes were not withheld. \u00a0The Taxpayer was not able to produce these documents. The Taxpayer was also not able to produce any documents to prove that her ex-husband had paid the tax on the full amount of the pension, including her share. \u00a0Further, the instructions on the PIT-1 form clearly state that the federal adjusted gross income is to be entered on line five of the New Mexico PIT-1 form, and the Taxpayer ignored these instructions. \u00a0The hearing officer found that the Taxpayer was liable for the tax owed on the retirement income she received, as well as the penalty and interest. \u00a0The protest was denied.<\/p>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n

Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

10\/08\/2008 08-03 The Taxpayer filed a timely New Mexico personal income tax return for the 2004 tax year. \u00a0Using the federal tape match the Department found that the income reported on the Taxpayer\u2019s federal income tax \u00a0return was substantially higher than the amount reported on her New Mexico return. \u00a0This discrepancy occurred because the Taxpayer […]<\/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":"","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6414","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nSarah Hunter : 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\" 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