{"id":6450,"date":"2007-10-31T11:22:32","date_gmt":"2007-10-31T17:22:32","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6450"},"modified":"2026-04-11T13:33:30","modified_gmt":"2026-04-11T19:33:30","slug":"joan-e-oller","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/10\/31\/joan-e-oller\/","title":{"rendered":"Joan E. Oller"},"content":{"rendered":"

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10\/31\/2007<\/div>\n<\/div>\n
\n

07-19<\/a><\/p>\n

The Taxpayer had $1,900 of unreimbursed medical expenses in the 2006 tax year. \u00a0On her 2006 New Mexico personal income tax, the Taxpayer erroneously claimed a refundable credit that is available only to taxpayers with unreimbursed medical expenses of $28,000 or more. \u00a0The Department notified the Taxpayer that she did not qualify for the credit and her refund was denied. \u00a0The Taxpayer protested, but once the qualifications for receiving the credit were explained to her at the administrative hearing, the Taxpayer conceded that she did not qualify for the credit. \u00a0The claim for refund was properly denied.<\/p>\n<\/div>\n

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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\/31\/2007 07-19 The Taxpayer had $1,900 of unreimbursed medical expenses in the 2006 tax year. \u00a0On her 2006 New Mexico personal income tax, the Taxpayer erroneously claimed a refundable credit that is available only to taxpayers with unreimbursed medical expenses of $28,000 or more. \u00a0The Department notified the Taxpayer that she did not qualify for […]<\/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-6450","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nJoan E. 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Oller : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/31\/2007 07-19 The Taxpayer had $1,900 of unreimbursed medical expenses in the 2006 tax year. \u00a0On her 2006 New Mexico personal income tax, the Taxpayer erroneously claimed a refundable credit that is available only to taxpayers with unreimbursed medical expenses of $28,000 or more. \u00a0The Department notified the Taxpayer that she did not qualify for […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/10\/31\/joan-e-oller\/\" \/>\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=\"2007-10-31T17:22:32+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\\\/10\\\/31\\\/joan-e-oller\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2007\\\/10\\\/31\\\/joan-e-oller\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Joan E. 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