{"id":6460,"date":"2007-10-11T11:25:07","date_gmt":"2007-10-11T17:25:07","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6460"},"modified":"2020-12-22T10:31:42","modified_gmt":"2020-12-22T17:31:42","slug":"rose-bilat","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/10\/11\/rose-bilat\/","title":{"rendered":"Rose Bilat"},"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\">10\/11\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-17__rose_bilat.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-17<\/a><\/p>\n<p>The Taxpayer overpaid her 2001 personal income taxes but did not feel any urgency in filing a return because she did not owe any tax. \u00a0Due to a series of unfortunate events, the 2001 return was not filed until 2006, and the Taxpayer\u2019s refund was denied based on the time limitations set out in \u00a0\u00a7 7-1-26 NMSA 1978. \u00a0The Taxpayer protested, asking the Department to \u00a0consider the circumstances that caused the late filing and allow the refund. \u00a0The Hearing Officer held that the Department was required to apply the law as written and did not have the authority to override the statutory limitations period. \u00a0 Protest 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>10\/11\/2007 07-17 The Taxpayer overpaid her 2001 personal income taxes but did not feel any urgency in filing a return because she did not owe any tax. \u00a0Due to a series of unfortunate events, the 2001 return was not filed until 2006, and the Taxpayer\u2019s refund was denied based on the time limitations set out [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-6460","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This 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