{"id":7364,"date":"2002-01-09T16:14:19","date_gmt":"2002-01-09T23:14:19","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7364"},"modified":"2026-04-11T13:35:07","modified_gmt":"2026-04-11T19:35:07","slug":"pat-campbell-insurance","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/01\/09\/pat-campbell-insurance\/","title":{"rendered":"Pat Campbell Insurance"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#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\/09\/2002<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/02-03__pat_campbell_insurance.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">02-03<\/a><\/p>\n<p>The Taxpayer is in the insurance business. Beginning in December 1998 and continuing for a period of more than two years, the insurance company&#8217;s office manager stopped paying state and federal taxes and began diverting those funds to her personal use. Because the office manager had complete control over the Taxpayer&#8217;s accounting system, the fact that tax payments were not being made went undetected. In July 2000, the Taxpayer finally became aware of the situation and contacted the Department to determine the extent of the Taxpayer&#8217;s outstanding liabilities. \u00a0In August 2001, the Department assessed the Taxpayer for tax principal, penalty and interest. The Taxpayer protested the interest and penalty portions of the assessment. Held: Interest is due on the Taxpayer&#8217;s late payment of taxes pursuant to Section 7-1-67 NMSA 1978. \u00a0Although the Taxpayer was not responsible for the office manager&#8217;s illegal acts, the Taxpayer was negligent in placing so much authority in one employee and in failing to review its books and records on a regular basis. \u00a0Accordingly, penalty was properly imposed under Section 7-1-69 NMSA 1978. \u00a0Protest denied.<\/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\/09\/2002 02-03 The Taxpayer is in the insurance business. Beginning in December 1998 and continuing for a period of more than two years, the insurance company&#8217;s office manager stopped paying state and federal taxes and began diverting those funds to her personal use. Because the office manager had complete control over the Taxpayer&#8217;s accounting system, [&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-7364","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pat Campbell Insurance : 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\/2002\/01\/09\/pat-campbell-insurance\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pat Campbell Insurance : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"01\/09\/2002 02-03 The Taxpayer is in the insurance business. Beginning in December 1998 and continuing for a period of more than two years, the insurance company&#039;s office manager stopped paying state and federal taxes and began diverting those funds to her personal use. Because the office manager had complete control over the Taxpayer&#039;s accounting system, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/01\/09\/pat-campbell-insurance\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2002-01-09T23:14:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:35:07+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2002\\\/01\\\/09\\\/pat-campbell-insurance\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2002\\\/01\\\/09\\\/pat-campbell-insurance\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Pat Campbell Insurance\",\"datePublished\":\"2002-01-09T23:14:19+00:00\",\"dateModified\":\"2026-04-11T19:35:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2002\\\/01\\\/09\\\/pat-campbell-insurance\\\/\"},\"wordCount\":265,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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