{"id":6722,"date":"2006-03-22T12:43:39","date_gmt":"2006-03-22T19:43:39","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6722"},"modified":"2026-04-11T13:34:20","modified_gmt":"2026-04-11T19:34:20","slug":"rexbrun-corporation","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/03\/22\/rexbrun-corporation\/","title":{"rendered":"Rexbrun Corporation"},"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\">03\/22\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-04__rexbrun_corporation.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-04<\/a><\/p>\n<p>The taxpayer\u2019s accountant filed the taxpayer\u2019s CRS return electronically using the Department\u2019s CRS-Net system. \u00a0Payment was made using an electronic check. \u00a0The taxpayer\u2019s accountant received a confirmation from CRS-Net confirming receipt of the return and electronic check. \u00a0The taxpayer\u2019s bank subsequently rejected the electronic check because a number was missing from the account number and the account could not be found. \u00a0The Department then assessed the taxpayer for the amount of the rejected payment, plus penalty and interest. \u00a0The taxpayer filed a written protest to the assessment. \u00a0Although the assessment did not explain the basis for the assessment, the taxpayer\u2019s accountant was aware that the electronic check intended to pay the assessed tax had not cleared the taxpayer\u2019s account. \u00a0It was over one year later that the taxpayer paid the tax principal, while continuing to protest the penalty and interest. \u00a0The hearing officer found that upon receiving the Department\u2019s assessment and realizing that the tax payment had not cleared its account, the taxpayer had a responsibility to research the matter further. \u00a0The taxpayer\u2019s failure to do so was negligent, and penalty and interest were properly imposed. \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>03\/22\/2006 06-04 The taxpayer\u2019s accountant filed the taxpayer\u2019s CRS return electronically using the Department\u2019s CRS-Net system. \u00a0Payment was made using an electronic check. \u00a0The taxpayer\u2019s accountant received a confirmation from CRS-Net confirming receipt of the return and electronic check. \u00a0The taxpayer\u2019s bank subsequently rejected the electronic check because a number was missing from the account [&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":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6722","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>Rexbrun Corporation : All NM Taxes<\/title>\n<meta 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