{"id":6546,"date":"2006-12-04T11:57:27","date_gmt":"2006-12-04T18:57:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6546"},"modified":"2020-12-22T10:50:43","modified_gmt":"2020-12-22T17:50:43","slug":"penny-mitchell","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/12\/04\/penny-mitchell\/","title":{"rendered":"Penny Mitchell"},"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\">12\/04\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-20__penny_mitchell.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-20<\/a><\/p>\n<p>The Taxpayer and her husband filed joint 2001 federal and state income tax returns. \u00a0In 2003, the IRS assessed them for additional federal income tax. \u00a0Neither the Taxpayer nor her husband called the Department or consulted a tax professional to determine how this federal adjustment would impact their state liabilities. \u00a0The couple later divorced. \u00a0In 2005, the Department assessed them for additional state tax resulting from the federal adjustment to their 2001 return. \u00a0The Taxpayer protested the assessment of interest and began making monthly payments against the tax principal. \u00a0During the course of making these payments, the Department advised the Taxpayer that her ex-husband\u2019s tax refund would be applied toward the remaining tax principal. \u00a0The Taxpayer later discovered that this was not done and that her ex-husband had received and spent his tax refund. \u00a0At the administrative hearing, the Taxpayer argued that she should not be responsible for the interest that accrued as a result of the Department\u2019s failure to apply her ex-husband\u2019s refund to the assessment. \u00a0She also asked the Department to consider the fact that she was a single mother and student and that paying the interest would create a financial hardship. \u00a0The Hearing Officer held that both parties to a joint return remain liable for both tax principal and interest related to that return. \u00a0In addition, the Department is not authorized to abate interest based on a taxpayer\u2019s personal or financial situation. \u00a0The Taxpayer\u2019s protest was 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>12\/04\/2006 06-20 The Taxpayer and her husband filed joint 2001 federal and state income tax returns. \u00a0In 2003, the IRS assessed them for additional federal income tax. \u00a0Neither the Taxpayer nor her husband called the Department or consulted a tax professional to determine how this federal adjustment would impact their state liabilities. \u00a0The couple later [&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-6546","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized 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