{"id":3801,"date":"2020-11-11T10:24:10","date_gmt":"2020-11-11T17:24:10","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=3801"},"modified":"2026-04-11T13:17:44","modified_gmt":"2026-04-11T19:17:44","slug":"high-desert-bicycle-inc","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/high-desert-bicycle-inc\/","title":{"rendered":"High Desert Bicycle Inc"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">08\/01\/2018<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/18-23_High%20Desert%20Bicycles%20Inc.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">18-23<\/a><\/p>\n<p><span>On December 4, 2017, the Department denied the Taxpayer claim for refund for the penalty paid for the tax periods between January 1, 2016 and January 31, 2016. On January 10, 2018, the Department denied a second claim for refund for the penalty paid for the tax periods between June 1, 2014 and June 30, 2014. On February 27, 2018, the Department received a timely protest from the Taxpayer. The main issue to be determined in the protest is if the Taxpayer is entitled to the refund of the assessed penalties that were paid for the two periods at issue for failing to file timely returns. The Taxpayer argues that the late filings were due to non-negligence because it relied on the Department\u2019s call center for information and that it was not notified by the Department that there was anything incorrect about the way that it had been filing its returns. During the time at issue, the Taxpayer had signed up to use the Departments online filing system. The Taxpayer was submitting payments to the Department but failed to file the returns associated with those payments. The error was located by the Taxpayer\u2019s accountant and when the error was noticed all of the missing returns were filed in November of 2016. The Hearing Officer determined that because the Taxpayer found a way to continue submitting electronic payments that its intent was not to evade taxes. The Hearing Officer determined that the Taxpayer acted without negligence when relying on the advice from the Departments employee in the call center and that the penalty should be abated. For the forgoing reasons, the Taxpayer\u2019s protest is granted.<\/span><\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>08\/01\/2018 18-23 On December 4, 2017, the Department denied the Taxpayer claim for refund for the penalty paid for the tax periods between January 1, 2016 and January 31, 2016. On January 10, 2018, the Department denied a second claim for refund for the penalty paid for the tax periods between June 1, 2014 and [&hellip;]<\/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-3801","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>High Desert Bicycle Inc : 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\/11\/high-desert-bicycle-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"High Desert Bicycle Inc : Governments\" \/>\n<meta property=\"og:description\" content=\"08\/01\/2018 18-23 On December 4, 2017, the Department denied the Taxpayer claim for refund for the penalty paid for the tax periods between January 1, 2016 and January 31, 2016. On January 10, 2018, the Department denied a second claim for refund for the penalty paid for the tax periods between June 1, 2014 and [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/11\/high-desert-bicycle-inc\/\" \/>\n<meta property=\"og:site_name\" content=\"Governments\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-11T17:24:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:17:44+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/11\\\/high-desert-bicycle-inc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/11\\\/high-desert-bicycle-inc\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"High Desert Bicycle Inc\",\"datePublished\":\"2020-11-11T17:24:10+00:00\",\"dateModified\":\"2026-04-11T19:17:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/11\\\/high-desert-bicycle-inc\\\/\"},\"wordCount\":335,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#organization\"},\"articleSection\":[\"Tax Decisions &amp; 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