{"id":7047,"date":"2005-01-12T15:01:37","date_gmt":"2005-01-12T22:01:37","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7047"},"modified":"2026-04-11T13:34:39","modified_gmt":"2026-04-11T19:34:39","slug":"fred-schonfeld","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/01\/12\/fred-schonfeld\/","title":{"rendered":"Fred Schonfeld"},"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\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-02__fred_schonfeld.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-02<\/a><\/p>\n<p>In October 1997, the taxpayer filed his 1996 New Mexico personal income tax return showing a refund due of $258. \u00a0The refund was based, in part, on an estimated payment the taxpayer had made in April 1997. \u00a0Because the taxpayer did not write his social security number on his check, the Department did not credit the estimated payment to the taxpayer\u2019s account. \u00a0As a result, instead of granting the taxpayer\u2019s request for refund of 1996 taxes, the Department assessed him for $2,442 of additional tax, plus penalty and interest. \u00a0The taxpayer does not recall receiving the assessment, but acknowledged that he made no inquiry as to why his refund had not been granted, nor did he protest the Department\u2019s failure to act on his refund claim. \u00a0After receiving a billing notice in July 2003, the taxpayer consulted with his accountant, who discovered that the taxpayer\u2019s estimated payment had not been credited to his account. \u00a0The Department applied the payment correctly and sent the taxpayer a letter stating that his $258 claim for refund had been denied. \u00a0The taxpayer protested the denial letter. \u00a0The hearing officer held that the taxpayer could not recover the $258 refund because he had not taken any action to challenge the Department\u2019s failure to grant or deny his claim within the time period provided in Section 7-1-26 NMSA 1978.?<\/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\/2005 05-02 In October 1997, the taxpayer filed his 1996 New Mexico personal income tax return showing a refund due of $258. \u00a0The refund was based, in part, on an estimated payment the taxpayer had made in April 1997. \u00a0Because the taxpayer did not write his social security number on his check, the Department did [&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-7047","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>Fred Schonfeld : 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\" 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