{"id":6818,"date":"2005-09-27T14:40:27","date_gmt":"2005-09-27T20:40:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6818"},"modified":"2026-04-11T13:34:21","modified_gmt":"2026-04-11T19:34:21","slug":"daniel-c-de-baca","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/09\/27\/daniel-c-de-baca\/","title":{"rendered":"Daniel C de Baca"},"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\">09\/27\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-20__daniel_cdebaca.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-20<\/a><\/p>\n<p>In 2005, the Department assessed the taxpayer for additional 2001 personal income tax, plus interest, which was due as the result of an error the taxpayer made in completing his return. \u00a0The taxpayer paid the assessed tax but protested the interest, arguing that the Department waited too long to issue its assessment and that the 15 percent interest rate is too high and does not reflect market rates. \u00a0The hearing officer denied the protest, finding that the assessment was issued within the three-year limitations period provided by Section 7-1-18 NMSA 1978 and that the Department has no discretion to change the interest rate set statutorily by the New Mexico Legislature.<\/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\/27\/2005 05-20 In 2005, the Department assessed the taxpayer for additional 2001 personal income tax, plus interest, which was due as the result of an error the taxpayer made in completing his return. \u00a0The taxpayer paid the assessed tax but protested the interest, arguing that the Department waited too long to issue its assessment and [&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-6818","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>Daniel C de Baca : 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\/2005\/09\/27\/daniel-c-de-baca\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Daniel C de Baca : All NM 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