{"id":7032,"date":"2005-03-14T14:58:25","date_gmt":"2005-03-14T21:58:25","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7032"},"modified":"2026-04-11T13:34:38","modified_gmt":"2026-04-11T19:34:38","slug":"marilyn-stock","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/03\/14\/marilyn-stock\/","title":{"rendered":"Marilyn Stock"},"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\/14\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-04__marilyn_stock.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-04<\/a><\/p>\n<p>The taxpayer erroneously claimed a $2,000 deduction on her 1999 New Mexico personal income tax return. \u00a0The Department disallowed the deduction and assessed the taxpayer for $144.50 of additional tax, plus interest and penalty. \u00a0The taxpayer has no memory of receiving the assessment and did not become aware of her liability until she received a billing notice in February 2003. \u00a0At that time, the taxpayer paid the amount due and applied for a refund of the penalty and interest, which was denied. \u00a0The taxpayer then protested the denial, arguing that interest and penalty should not be imposed because she did not learn of her liability for additional tax until February, 2003. \u00a0The hearing officer denied the protest, finding that, under Sections 7-1-67(A) and 7-1-69(A) NMSA 1978, interest and penalty were properly assessed from the date the tax was originally due in April, 2000. \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>03\/14\/2005 05-04 The taxpayer erroneously claimed a $2,000 deduction on her 1999 New Mexico personal income tax return. \u00a0The Department disallowed the deduction and assessed the taxpayer for $144.50 of additional tax, plus interest and penalty. \u00a0The taxpayer has no memory of receiving the assessment and did not become aware of her liability until she [&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-7032","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>Marilyn Stock : 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\/03\/14\/marilyn-stock\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Marilyn Stock : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"03\/14\/2005 05-04 The taxpayer erroneously claimed a $2,000 deduction on her 1999 New Mexico personal income tax return. \u00a0The Department disallowed the deduction and assessed the taxpayer for $144.50 of additional tax, plus interest and penalty. \u00a0The taxpayer has no memory of receiving the assessment and did not become aware of her liability until she [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/03\/14\/marilyn-stock\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2005-03-14T21:58:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:34:38+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" 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