{"id":7212,"date":"2003-12-29T15:38:30","date_gmt":"2003-12-29T22:38:30","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7212"},"modified":"2026-04-11T13:34:42","modified_gmt":"2026-04-11T19:34:42","slug":"ernest-i-aragon","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/12\/29\/ernest-i-aragon\/","title":{"rendered":"Ernest I. Aragon"},"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\">12\/29\/2003<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/03-24__ernest_aragon.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03-24<\/a><\/p>\n<p>The taxpayer filed a timely 1995 PIT return showing a prepayment of $1,321 and tax due of $791, which he paid by check. \u00a0The Department did not have any record of the prepayment. \u00a0In June 1996, the Department\u2019s Legacy computer system generated Assessment No. 662226 against the taxpayer for the prepayment amount. \u00a0In 2003, \u00a0the Department intercepted the taxpayer\u2019s 2002 personal income tax refund and applied it to the liability shown on Assessment No. 662226. \u00a0The taxpayer filed a protest, saying he never received Assessment No. 662226. \u00a0When a mailing is challenged, proof of receipt of the mailing is not required, but the Department is required to show that the item in question was mailed. \u00a0At the formal hearing, the Department failed to present sufficient evidence to meet its burden of proof that Assessment No. 662226 was mailed to the taxpayer. \u00a0Without proof of mailing, the assessment was not valid under NMSA 1978, \u00a7 7-1-17. \u00a0The taxpayer\u2019s protest was granted, and the Department was ordered to refund the $519 of personal income tax due to the taxpayer for tax year 2002, with interest as provided in NMSA 1978, \u00a7 7-1-68.<\/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>12\/29\/2003 03-24 The taxpayer filed a timely 1995 PIT return showing a prepayment of $1,321 and tax due of $791, which he paid by check. \u00a0The Department did not have any record of the prepayment. \u00a0In June 1996, the Department\u2019s Legacy computer system generated Assessment No. 662226 against the taxpayer for the prepayment amount. \u00a0In [&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-7212","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>Ernest I. Aragon : 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\/2003\/12\/29\/ernest-i-aragon\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ernest I. 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