{"id":7027,"date":"2005-04-04T14:57:11","date_gmt":"2005-04-04T20:57:11","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7027"},"modified":"2026-04-11T13:34:38","modified_gmt":"2026-04-11T19:34:38","slug":"donna-c-marchak","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/04\/04\/donna-c-marchak\/","title":{"rendered":"Donna C. Marchak"},"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\/04\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-05__donna_marchak.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-05<\/a>\u00a0<\/p>\n<p>The taxpayer claimed an extra exemption on her 1999 New Mexico personal income tax return, resulting in her receipt of an erroneous refund in the amount of $170. \u00a0In 2003, based on information received from the Internal Revenue Service, the Department discovered the error and assessed the taxpayer for $170 of tax principal, plus penalty and interest. \u00a0The taxpayer protested the assessment of interest, arguing that interest should not begin to accrue until the date the Department notified her of the error on her 1999 return. \u00a0The protest was denied because, pursuant to Section 7-1-67(A) NMSA 1978, taxpayers are liable for interest on tax underpayments from the first day following the day on which the tax is due until the date the tax is paid.?<\/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\/04\/2005 05-05\u00a0 The taxpayer claimed an extra exemption on her 1999 New Mexico personal income tax return, resulting in her receipt of an erroneous refund in the amount of $170. \u00a0In 2003, based on information received from the Internal Revenue Service, the Department discovered the error and assessed the taxpayer for $170 of tax principal, [&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-7027","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>Donna C. Marchak : 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\/04\/04\/donna-c-marchak\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Donna C. 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