{"id":6711,"date":"2006-04-19T12:42:33","date_gmt":"2006-04-19T18:42:33","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6711"},"modified":"2020-12-22T10:46:03","modified_gmt":"2020-12-22T17:46:03","slug":"eduardo-contreras","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/04\/19\/eduardo-contreras\/","title":{"rendered":"Eduardo Contreras"},"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\">04\/19\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-05__eduardo_contreras.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-05<\/a><\/p>\n<p>Due to marital difficulties with his wife, the taxpayer did not have access to the records needed to file his 1997 personal income taxes until 2002. \u00a0At that time he filed his New Mexico return showing a refund. \u00a0The Department denied the taxpayer\u2019s refund because it was filed beyond the three-year statute of limitations provided in Section 7-1-26 NMSA 1978. \u00a0The taxpayer filed a written protest to the denial of his refund claim. \u00a0The hearing officer found that the Department correctly interpreted the statute regarding the limitation and that neither the Department nor the hearing officer has the authority to override statute. \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>04\/19\/2006 06-05 Due to marital difficulties with his wife, the taxpayer did not have access to the records needed to file his 1997 personal income taxes until 2002. \u00a0At that time he filed his New Mexico return showing a refund. \u00a0The Department denied the taxpayer\u2019s refund because it was filed beyond the three-year statute of [&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-6711","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>Eduardo Contreras : 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\/04\/19\/eduardo-contreras\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Eduardo Contreras : All NM 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