{"id":6750,"date":"2006-01-12T12:51:01","date_gmt":"2006-01-12T19:51:01","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6750"},"modified":"2026-04-11T13:34:20","modified_gmt":"2026-04-11T19:34:20","slug":"juan-b-ortega","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/01\/12\/juan-b-ortega\/","title":{"rendered":"Juan B. Ortega"},"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\">01\/12\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-01__juan_ortega.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-01<\/a><\/p>\n<p>After erroneously claiming the personal income tax exemption for persons 65 years of age and older, the Department assessed the taxpayer tax, penalty and interest. \u00a0The taxpayer paid the assessment, and then claimed a refund of the penalty and interest. \u00a0He based his refund claim on the argument that he should not have to pay penalty and interest on his late payment because penalty and interest was being waived for other taxpayers. \u00a0In support of his argument, the taxpayer cited a newspaper article stating that the waiver of penalty and interest for participants in the state\u2019s managed audit program had been expanded to include all taxes. \u00a0The hearing officer denied the protest, finding that the taxpayer\u2019s assessment did not result from a managed audit and penalty and interest were properly assessed. \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>01\/12\/2006 06-01 After erroneously claiming the personal income tax exemption for persons 65 years of age and older, the Department assessed the taxpayer tax, penalty and interest. \u00a0The taxpayer paid the assessment, and then claimed a refund of the penalty and interest. \u00a0He based his refund claim on the argument that he should not have [&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-6750","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>Juan B. Ortega : 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\/01\/12\/juan-b-ortega\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Juan B. 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