Josephine Miskowiec



The Taxpayer filed timely New Mexico personal income tax returns for the 2008, 2009, and 2010 tax years.  In 2012, the Taxpayer became aware that she was eligible for an additional medical credit for those tax years.  On April 9, 2012, the Taxpayer filed amended returns for the 2008, 2009 and 2010 tax years.  These returns reflected the additional credit, and claimed refunds for each year.  The Taxpayer was refunded the amounts claimed for the 2009 and 2010 tax years, but some additional documentation was needed for the 2008 tax year.  No action was taken by the Department to grant or deny the refund by November 5, 2012.  On February 20, 2013, the Taxpayer refiled the claim for refund for the 2008 tax year with the supporting documents.  On February 5, 2014, the Department denied the Taxpayer’s request for refund because of the statute of limitations, which provides that all claims for refund must be filed within three years of the end date of the calendar year in which the payment was originally due.  This statutorily prohibits the Department from granting a claim filed outside of that time period.  The Taxpayer’s protest was denied.