{"id":6500,"date":"2007-05-16T11:38:16","date_gmt":"2007-05-16T17:38:16","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6500"},"modified":"2026-04-11T13:33:32","modified_gmt":"2026-04-11T19:33:32","slug":"daniel-villa","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/05\/16\/daniel-villa\/","title":{"rendered":"Daniel Villa"},"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\">05\/16\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">07-08<\/a><\/p>\n<p>The Taxpayer made an error on his 2002 state and federal income tax returns. \u00a0He subsequently amended his federal return to correct the error, but did not amend his New Mexico return. \u00a0In 2006, the Department assessed the Taxpayer for additional tax, penalty and interest. \u00a0The Taxpayer protested the interest, arguing (1) that the Department waited too long to notify him of the error, and (2) that it is inefficient for the Department to pursue collection when the amount at issue is less than the cost of collection. \u00a0Held: \u00a0New Mexico law requires the Department to assess any tax due in excess of $10 and gives the Department three years from the end of the calendar year in which the tax was due to \u00a0issue the assessment. \u00a0Protest denied.\u00a0<\/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>05\/16\/2007 07-08 The Taxpayer made an error on his 2002 state and federal income tax returns. \u00a0He subsequently amended his federal return to correct the error, but did not amend his New Mexico return. \u00a0In 2006, the Department assessed the Taxpayer for additional tax, penalty and interest. \u00a0The Taxpayer protested the interest, arguing (1) that [&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-6500","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>Daniel Villa : 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\/05\/16\/daniel-villa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Daniel Villa : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"05\/16\/2007 07-08 The Taxpayer made an error on his 2002 state and federal income tax returns. \u00a0He subsequently amended his federal return to correct the error, but did not amend his New Mexico return. \u00a0In 2006, the Department assessed the Taxpayer for additional tax, penalty and interest. \u00a0The Taxpayer protested the interest, arguing (1) that [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/05\/16\/daniel-villa\/\" \/>\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=\"2007-05-16T17:38:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:33:32+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 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