{"id":9667,"date":"2021-03-17T12:20:42","date_gmt":"2021-03-17T18:20:42","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=9667"},"modified":"2026-04-11T13:20:26","modified_gmt":"2026-04-11T19:20:26","slug":"pedro-ramirez","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2021\/03\/17\/pedro-ramirez\/","title":{"rendered":"Pedro Ramirez"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.7&#8243; _module_preset=&#8221;default&#8221; background_enable_image=&#8221;off&#8221; custom_padding=&#8221;0px||||false|false&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px|||&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.9.2&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p>02\/01<\/p>\n<p><a href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/wp-content\/uploads\/sites\/9\/2021\/03\/21-02-Pedro-Ramirez.pdf\" rel=\"attachment noopener wp-att-9672\" target=\"_blank\">21-02<\/a><\/p>\n<p>On April 7, 2020, the Department issued a return adjustment notice to the Taxpayer for the 2019 tax year that reduced the amount of the refund because it disallowed the Taxpayer\u2019s claim of his child as a dependent. On April 21, 2020, the Taxpayer filed a written protest of the return adjustment notice. The Department follows the federal statutes for determining whether someone is a dependent, though the Department will also follow a court order that allows the party to claim a dependent. The Taxpayer did meet many of the criteria under the federal law to claim his child as a dependent, but did not share the same principal residence as the Taxpayer for more than half of the year. The Taxpayer argued that a court had stated that he could claim the child every other year, but the court orders provided did not grant him the right to claim the child as a dependent on his tax return. Since the Taxpayer could not provide enough evidence that he could claim the child as a dependent, the Hearing Officer ordered the protest denied.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>02\/01 21-02 On April 7, 2020, the Department issued a return adjustment notice to the Taxpayer for the 2019 tax year that reduced the amount of the refund because it disallowed the Taxpayer\u2019s claim of his child as a dependent. On April 21, 2020, the Taxpayer filed a written protest of the return adjustment notice. [&hellip;]<\/p>\n","protected":false},"author":3,"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-9667","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>Pedro Ramirez : 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\/2021\/03\/17\/pedro-ramirez\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pedro Ramirez : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"02\/01 21-02 On April 7, 2020, the Department issued a return adjustment notice to the Taxpayer for the 2019 tax year that reduced the amount of the refund because it disallowed the Taxpayer\u2019s claim of his child as a dependent. 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