{"id":6444,"date":"2007-11-09T11:21:09","date_gmt":"2007-11-09T18:21:09","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6444"},"modified":"2026-04-11T13:33:30","modified_gmt":"2026-04-11T19:33:30","slug":"justo-jessie-cordova","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/11\/09\/justo-jessie-cordova\/","title":{"rendered":"Justo &#038; Jessie Cordova"},"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\">11\/09\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-20__justo_and_jessie_cordova.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-20<\/a><\/p>\n<p>The IRS adjusted the Taxpayer\u2019s 1999 personal income tax returns, resulting in an increased federal and state tax liability. \u00a0In 2003, the IRS notified the Department of the adjustment, and the Department assessed the Taxpayers for their underreported New Mexico income tax, plus penalty and interest from the date the tax was originally due. \u00a0The Taxpayers protested, arguing that it was the Department\u2019s responsibility to notify them of the additional liability, and that penalty and interest should not begin to accrue until the date they received the assessment. \u00a0Held: \u00a0New Mexico law places the duty on taxpayers to correctly report taxes due to the state. \u00a0Pursuant to \u00a7\u00a7 7-1-67 and 7-1-69, interest and penalty on unpaid taxes are calculated from the original due date of the tax and not from the date the taxpayers receive notice of their liability. \u00a0Protest denied.<\/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>11\/09\/2007 07-20 The IRS adjusted the Taxpayer\u2019s 1999 personal income tax returns, resulting in an increased federal and state tax liability. \u00a0In 2003, the IRS notified the Department of the adjustment, and the Department assessed the Taxpayers for their underreported New Mexico income tax, plus penalty and interest from the date the tax was originally [&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-6444","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>Justo &amp; Jessie Cordova : 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\/2007\/11\/09\/justo-jessie-cordova\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Justo &amp; Jessie Cordova : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"11\/09\/2007 07-20 The IRS adjusted the Taxpayer\u2019s 1999 personal income tax returns, resulting in an increased federal and state tax liability. \u00a0In 2003, the IRS notified the Department of the adjustment, and the Department assessed the Taxpayers for their underreported New Mexico income tax, plus penalty and interest from the date the tax was originally [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/11\/09\/justo-jessie-cordova\/\" \/>\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=\"2007-11-09T18:21:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:33:30+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\\\/2007\\\/11\\\/09\\\/justo-jessie-cordova\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2007\\\/11\\\/09\\\/justo-jessie-cordova\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Justo &#038; 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