{"id":3521,"date":"2020-11-06T16:24:20","date_gmt":"2020-11-06T23:24:20","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=3521"},"modified":"2026-04-11T13:18:06","modified_gmt":"2026-04-11T19:18:06","slug":"castillo-retirement-residences","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/06\/castillo-retirement-residences\/","title":{"rendered":"Castillo Retirement Residences"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.6.6″ _module_preset=”default”][et_pb_row _builder_version=”4.6.6″ _module_preset=”default”][et_pb_column _builder_version=”4.6.6″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.6.6″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

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07\/26\/2019<\/div>\n<\/div>\n
\n

19-19<\/a><\/p>\n

On December 21, 2017 the Department assessed the Taxpayer for compensating tax and withholding tax for $225,892.20. On March 21, 2018, Taxpayer filed formal protest of the assessment contesting the entire amount of the compensating tax which made up 99.5% of the assessment. On April 11, 2018, the Department concluded from its interpretation of statute that by failing to protest, pay, or enter in a payment plan for the $1,025.20 in withholding tax the protest should be denied. On July 3, 2018, the Taxpayer protested the Department\u2019s denial of the protest for this reason. The Taxpayer\u2019s motion for summary judgement was granted by the Hearing Officer as there was no dispute of the material facts in the case. The main issue to be resolved was whether the Department was correct to deny the Taxpayer\u2019s protest request because of the failure to pay the unprotest portion of the assessment. The statute governing protests states that \u201ca protest may be filed with or without payment of the assessed amount\u201d but then later stipulates that \u201cif only a portion of the assessment is in dispute, any unprotested amount of tax, interest, or penalty shall be paid.\u201d The Hearing Officer found the language here somewhat ambiguous but it clearly does not state that the Department should automatically deny the protest if a portion of the assessment is not paid. Statute requires that the Department inform the Taxpayer of a problem with their protest if there is one, giving them the opportunity to correct the problem if they can do so as part of the guarantee of a right to formal review. However, in this case the protest was simply denied. Only when a protest is not timely filed does the statute state the protest should be automatically denied. If a portion of the tax is not paid, the remedy provided in statute to the Department, the Hearing Officer determined, is enforcing collection. Timeliness and substantive content are the two primary necessary requirements of a valid protest. This having been decided the Hearing Officer ordered that the Department accept Taxpayer\u2019s underlying substantive protest and promptly submit a request for hearing to the Administrative Hearings Office.<\/span><\/p>\n<\/div>\n

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Back to Tax Decisions & Orders<\/a><\/p>\n

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07\/26\/2019 19-19 On December 21, 2017 the Department assessed the Taxpayer for compensating tax and withholding tax for $225,892.20. On March 21, 2018, Taxpayer filed formal protest of the assessment contesting the entire amount of the compensating tax which made up 99.5% of the assessment. On April 11, 2018, the Department concluded from its interpretation […]<\/p>\n","protected":false},"author":1,"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":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-3521","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nCastillo Retirement Residences : Governments<\/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\/governments\/2020\/11\/06\/castillo-retirement-residences\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Castillo Retirement Residences : Governments\" \/>\n<meta property=\"og:description\" content=\"07\/26\/2019 19-19 On December 21, 2017 the Department assessed the Taxpayer for compensating tax and withholding tax for $225,892.20. 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