Joan E. Oller



The Taxpayer had $1,900 of unreimbursed medical expenses in the 2006 tax year.  On her 2006 New Mexico personal income tax, the Taxpayer erroneously claimed a refundable credit that is available only to taxpayers with unreimbursed medical expenses of $28,000 or more.  The Department notified the Taxpayer that she did not qualify for the credit and her refund was denied.  The Taxpayer protested, but once the qualifications for receiving the credit were explained to her at the administrative hearing, the Taxpayer conceded that she did not qualify for the credit.  The claim for refund was properly denied.