{"id":6624,"date":"2006-09-14T12:28:21","date_gmt":"2006-09-14T18:28:21","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6624"},"modified":"2020-12-22T10:49:18","modified_gmt":"2020-12-22T17:49:18","slug":"linda-lombardo","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/09\/14\/linda-lombardo\/","title":{"rendered":"Linda Lombardo"},"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 type=&#8221;4_4&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][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\">09\/14\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-15__linda_lombardo.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-15<\/a><\/p>\n<p>The Taxpayer changed her residence from New Mexico to Arizona in October 2003 and filed 2003 personal income tax returns in both states as a part-year resident. \u00a0On her New Mexico return, the Taxpayer claimed a $4,335 credit for taxes paid to Arizona although the tax liability reported on her Arizona return was only $1,953. \u00a0The Department determined that the Taxpayer should have filed her New Mexico return as a full-year resident because she was present in the state for more that 185 days and adjusted her return accordingly. \u00a0The Department also reduced the credit taken for tax paid to another state to the amount of tax actually paid to Arizona. \u00a0The Taxpayer paid the tax principal but protested the assessment of interest, arguing that the Department\u2019s instructions were wrong and that the Department took too long to provide her CPA with a copy of the income tax statutes at issue. \u00a0The Hearing Office found that the instructions were clear on the amount of the credit allowed and that it was the obligation of the Taxpayer and her CPA to determine her correct tax liability. \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>09\/14\/2006 06-15 The Taxpayer changed her residence from New Mexico to Arizona in October 2003 and filed 2003 personal income tax returns in both states as a part-year resident. \u00a0On her New Mexico return, the Taxpayer claimed a $4,335 credit for taxes paid to Arizona although the tax liability reported on her Arizona return was [&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":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6624","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>Linda Lombardo : 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\/2006\/09\/14\/linda-lombardo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Linda Lombardo : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/14\/2006 06-15 The Taxpayer changed her residence from New Mexico to Arizona in October 2003 and filed 2003 personal income tax returns in both states as a part-year resident. \u00a0On her New Mexico return, the Taxpayer claimed a $4,335 credit for taxes paid to Arizona although the tax liability reported on her Arizona return was [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/09\/14\/linda-lombardo\/\" \/>\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=\"2006-09-14T18:28:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-12-22T17:49:18+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta 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