The Taxpayer filed CRS taxes using a special deposit box situated outside the Department’s Santa Fe District Office especially for acceptance of tax payments on or before the due date for various taxes. In this instance the Taxpayer maintained that the CRS tax for the previous quarter was delivered to the deposit box on the due date. Department records, however, showed a date stamped nearly a month afterward. In coming to a decision the Hearing Officer examined the Taxpayer’s payment history and records and concluded that the Taxpayer had indeed made the payment on the due date. The Department contended that the Taxpayer had either been mistaken or had lied about the payment date. The Hearing Officer found it more likely that the Department had misplaced the payment because the Taxpayers had consistently made all tax, loan and other payments in a timely manner. Held: The evidence taken as a whole overcomes the presumption of correctness of the assessment under Section 7-1-17 NMSA 1978, and no interest or penalty is due. Protest granted.
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