{"id":7622,"date":"2002-12-20T17:04:39","date_gmt":"2002-12-21T00:04:39","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7622"},"modified":"2020-12-22T11:38:05","modified_gmt":"2020-12-22T18:38:05","slug":"val-kilmer-joanne-whalley","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/12\/20\/val-kilmer-joanne-whalley\/","title":{"rendered":"Val Kilmer &#038; JoAnne Whalley"},"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\">12\/20\/2002<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/02-30__val_kilmer_and_joanne_whalley.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">02-30<\/a><\/p>\n<p>The Taxpayers filed a joint New Mexico personal income tax (\u201cPIT\u201d) return as New Mexico residents for the 1995 tax year. \u00a0On December 21, 1999, the Taxpayers mailed an amended 1995 PIT return to the Department claiming a refund. \u00a0The stated basis for the refund was that one of the Taxpayers had been found to be a California resident and not a New Mexico resident as of the end of 1995. \u00a0After receiving the amended return, the Department asked the Taxpayers\u2019 CPA for a copy of their 1995 California return and told the CPA that it would be some time before action was taken on the refund. \u00a0In July 2000, the CPA inquired as to the status of the refund. \u00a0The Department subsequently sent the CPA a letter informing her that the Taxpayers\u2019 claim for refund had been denied pursuant to Section 7-1-26 NMSA 1978 because the claim was stale and could no longer be acted on by the Department. \u00a0The Taxpayers protested the Department&#8217;s determination, raising the following arguments: 1) the Department\u2019s letter denying the refund opened up a new protest period, even though the denial was made after the Department lost its statutory authority to act on the claim; 2) the Department\u2019s denial was made within the statutory limitations period if that period is calculated from the date the Post Office delivered the refund claim rather than from the date of mailing; and 3) the Department is equitably estopped from denying the Taxpayer\u2019s refund claim. \u00a0Held: 1) because the period of limitations set out in 7-1-26 had expired, the Department\u2019s denial letter was ultra vires and did not open up a new protest period; 2) the statutory period for acting on a claim for refund runs from the date of mailing and not from the date the Post Office delivers the claim to the Department; and 3) the Taxpayers failed to establish that the Department should be equitably estopped from refusing to take action on their refund claim. \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>12\/20\/2002 02-30 The Taxpayers filed a joint New Mexico personal income tax (\u201cPIT\u201d) return as New Mexico residents for the 1995 tax year. \u00a0On December 21, 1999, the Taxpayers mailed an amended 1995 PIT return to the Department claiming a refund. \u00a0The stated basis for the refund was that one of the Taxpayers had been [&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-7622","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>Val Kilmer &amp; 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