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  3. Jim and Margaret Tilghman

Jim and Margaret Tilghman



TP incorrectly filed a NM personal income tax return. Through the department’s sharing agreement with IRS a discrepancy was found between the federal and state returns. TP amended the NM return and remitted the additional tax due. TP argues that penalty and interest should not be assessed because the department failed to notify the TP in a timely fashion and the error in completing the return was human error. Protest denied.