{"id":7142,"date":"2004-05-11T15:19:13","date_gmt":"2004-05-11T21:19:13","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7142"},"modified":"2026-04-11T13:34:41","modified_gmt":"2026-04-11T19:34:41","slug":"john-b-rodriguez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2004\/05\/11\/john-b-rodriguez\/","title":{"rendered":"John B. Rodriguez"},"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\">05\/11\/2004<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/04-06__john_b_rodriguez.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">04-06<\/a><\/p>\n<p>The taxpayer erroneously filed his 1999 federal and state personal income tax returns based on the filing status \u201chead of household\u201d rather than \u201csingle.\u201d \u00a0The IRS notified him of the error, but the taxpayer failed to amend his New Mexico return within the 90 days required by statute. \u00a0The Department subsequently assessed the taxpayer for the additional tax due, plus penalty and interest. \u00a0The Department later abated the penalty. \u00a0The taxpayer protested the assessment of interest, arguing that he should be charged interest only for the six days between the date the assessment was issued and the date he paid the tax principal. \u00a0He also argued that the Department took too long to notify him of the additional tax due. \u00a0In support of its position, the Department cited Section 7-1-67(A) NMSA 1978, which provides for interest on late payments to accrue from the original due date of the tax, and Section 7-1-18(A) NMSA 1978, which gives the Department three years from the end of the calendar year in which a tax is due to issue an assessment. \u00a0The hearing officer ruled in favor of the Department, and the taxpayer\u2019s protest was denied. \u00a0\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>05\/11\/2004 04-06 The taxpayer erroneously filed his 1999 federal and state personal income tax returns based on the filing status \u201chead of household\u201d rather than \u201csingle.\u201d \u00a0The IRS notified him of the error, but the taxpayer failed to amend his New Mexico return within the 90 days required by statute. \u00a0The Department subsequently assessed the [&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-7142","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>John B. Rodriguez : 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\/05\/11\/john-b-rodriguez\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"John B. 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