{"id":6978,"date":"2005-06-16T14:49:04","date_gmt":"2005-06-16T20:49:04","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6978"},"modified":"2026-04-11T13:34:23","modified_gmt":"2026-04-11T19:34:23","slug":"errol-chaisson","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/06\/16\/errol-chaisson\/","title":{"rendered":"Errol Chaisson"},"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\">06\/16\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-12__errol_chaisson.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-12<\/a><\/p>\n<p>In August, 1999, the taxpayer filed an amended 1997 New Mexico personal income tax return reporting a refund due and requesting that the amount be refunded directly to him. \u00a0Three days later, the taxpayer filed a second amended 1997 return, claiming a slightly larger refund and asking that the refund amount be applied to tax year 1998. \u00a0The taxpayer then filed his 1998 New Mexico personal income tax return showing the refund amount from his second amended 1997 return as a payment against his 1998 tax liability. \u00a0The taxpayer subsequently received a check for the refund amount requested on his first amended 1997 return and deposited it in his account. \u00a0The taxpayer did not check the refund against his 1997 returns and failed to realize that accepting the cash refund requested in his first amended return would nullify the request in his second amended return that this same amount be applied to the 1998 tax year. \u00a0In 2002, the Department assessed the taxpayer for the resulting underpayment of his 1998 income tax, plus penalty and interest. \u00a0The taxpayer protested the penalty and interest, arguing that the Department should have applied his 1997 refund to his 1998 taxes. \u00a0The hearing officer denied the protest, finding that the taxpayer was responsible for any confusion created by his conflicting 1997 income tax returns and that interest and penalty were properly assessed pursuant to Sections 7-1-67 and 7-1-69 NMSA 1978. \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>06\/16\/2005 05-12 In August, 1999, the taxpayer filed an amended 1997 New Mexico personal income tax return reporting a refund due and requesting that the amount be refunded directly to him. \u00a0Three days later, the taxpayer filed a second amended 1997 return, claiming a slightly larger refund and asking that the refund amount be applied [&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-6978","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 - 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