{"id":7180,"date":"2004-01-08T15:24:50","date_gmt":"2004-01-08T22:24:50","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7180"},"modified":"2026-04-11T13:34:41","modified_gmt":"2026-04-11T19:34:41","slug":"gerard-g-desjardins","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2004\/01\/08\/gerard-g-desjardins\/","title":{"rendered":"Gerard G. Desjardins"},"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 type=&#8221;4_4&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][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\/08\/2004<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/04-01__gerard_desjardins.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">04-01<\/a><\/p>\n<p>On October 15, 1999, the taxpayer filed a New Mexico personal income tax return (Form PIT-1) for the 1998 tax year, reporting a tax liability of $1,018. \u00a0No payment was included with the return. \u00a0On March 19, 2002, the Department issued an assessment for the tax, plus $101.80 penalty and $445.93 interest. \u00a0On April 5, 2002, the taxpayer filed a protest to the assessment of penalty and interest. \u00a0The taxpayer acknowledged his liability of $1,018 and paid that amount. \u00a0The taxpayer protested that the 29-month delay between the date he filed his 1998 return and the date the Department issued its assessment was unreasonable and deprived him of the opportunity to claim amnesty under the tax amnesty authorized by the New Mexico Legislature in 1999. \u00a0The protest was denied on the grounds that the Department issued its assessment within the three years after the end of the calendar year in which the tax was due allowable under Section 7-1-18(A) NMSA 1978 and that the Department had no obligation to notify the taxpayer of his failure to pay his tax liability in time to claim tax amnesty.<\/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\/08\/2004 04-01 On October 15, 1999, the taxpayer filed a New Mexico personal income tax return (Form PIT-1) for the 1998 tax year, reporting a tax liability of $1,018. \u00a0No payment was included with the return. \u00a0On March 19, 2002, the Department issued an assessment for the tax, plus $101.80 penalty and $445.93 interest. \u00a0On [&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-7180","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>Gerard G. 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