{"id":6496,"date":"2007-06-07T11:36:59","date_gmt":"2007-06-07T17:36:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6496"},"modified":"2020-12-22T10:28:17","modified_gmt":"2020-12-22T17:28:17","slug":"humberto-petra-morales","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/06\/07\/humberto-petra-morales\/","title":{"rendered":"Humberto &#038; Petra Morales,"},"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\">06\/07\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-09__humberto_and_petra_morales.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-09<\/a><\/p>\n<p>The Taxpayers were assessed as successors in business to a supermarket previously operated in the same location. \u00a0The Department subsequently issued a Notice of Claim of Tax Lien which \u00a0referenced the earlier assessment. \u00a0The Taxpayers filed a protest to both the assessment and the lien. \u00a0The Department accepted the protest of the lien, but rejected the protest of the assessment as untimely. \u00a0At the hearing, the Department was unable to establish whether or when the assessment had been mailed to the Taxpayers. \u00a0In the absence of such evidence, the hearing officer held that the Taxpayers\u2019 protest of the assessment must be accepted as timely and scheduled a new hearing on the merits of that protest. \u00a0 \u00a0<span>\u00a0<\/span><\/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>06\/07\/2007 07-09 The Taxpayers were assessed as successors in business to a supermarket previously operated in the same location. \u00a0The Department subsequently issued a Notice of Claim of Tax Lien which \u00a0referenced the earlier assessment. \u00a0The Taxpayers filed a protest to both the assessment and the lien. \u00a0The Department accepted the protest of the lien, [&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-6496","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Humberto &amp; 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