{"id":7114,"date":"2004-08-12T15:14:46","date_gmt":"2004-08-12T21:14:46","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7114"},"modified":"2020-12-22T11:09:33","modified_gmt":"2020-12-22T18:09:33","slug":"maggie-m-martinez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2004\/08\/12\/maggie-m-martinez\/","title":{"rendered":"Maggie M. Martinez"},"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\">08\/12\/2004<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/04-10__maggie_martinez.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">04-10<\/a><\/p>\n<p>The taxpayer\u2019s tax preparer filed first-year 1999 New Mexico personal income tax returns for herself and the taxpayer, using the same erroneous method to compute the tax due on both returns. \u00a0Upon audit by the Department, the tax examiner reviewing the tax preparer\u2019s return accepted the erroneous return and told the preparer no additional tax was due. \u00a0However, the tax examiner reviewing the taxpayer\u2019s return discovered the incorrect computations on the taxpayer\u2019s Form PIT-B and the taxpayer was assessed for an additional $169.00 of tax principal, plus penalty and interest. \u00a0The taxpayer chose to believe that the first tax examiner, who accepted the tax preparer\u2019s return, was correct, and the taxpayer protested the assessment issued against her. \u00a0In subsequent letters, the Department advised the taxpayer that penalty and interest would continue to accrue on the unpaid tax principal and explained the correct method for calculating tax on the income of first-year residents. \u00a0The taxpayer then withdrew her protest to the assessed tax principal. \u00a0The hearing officer denied the remaining protest of assessed interest, finding no basis for excusing the taxpayer from paying the full amount of interest due on her underpayment of 1999 income tax. \u00a0The hearing officer granted the protest of the assessed penalty, citing the taxpayer\u2019s reasonable reliance on the advice of her tax preparer as justification for abatement of the penalty under the provisions of Regulation 3.1.11.11 NMAC.<\/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>08\/12\/2004 04-10 The taxpayer\u2019s tax preparer filed first-year 1999 New Mexico personal income tax returns for herself and the taxpayer, using the same erroneous method to compute the tax due on both returns. \u00a0Upon audit by the Department, the tax examiner reviewing the tax preparer\u2019s return accepted the erroneous return and told the preparer no [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-7114","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Maggie M. Martinez : 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\/2004\/08\/12\/maggie-m-martinez\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Maggie M. 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