15-39<\/a><\/p>\nOn April 6, 2015, the Department denied the Taxpayer\u2019s claim for refund of 2010 personal income taxes, citing that the statute of limitations had expired for the claim.\u00a0 On June 25, 2015, the Taxpayer protested the Department\u2019s denial.\u00a0 The Taxpayer recalls mailing her 2010 PIT-1 return on or before April 15, 2011, she claimed a refund.\u00a0 The Taxpayer\u2019s 2010 wage withholding received by the Department in 2010 were sufficient to pay er entire 2010 liability.\u00a0 The Department has no record of receiving that return.\u00a0 Even if the Department had received the return and failed to act on the claim for refund, statute allows the Taxpayer only 210-days to file a protest or civil suit.\u00a0 In March 2015, the Taxpayer logged into the Department\u2019s Taxpayer Access Point (TAP) system to file her 2014 PIT-1 return.\u00a0 While reviewing her account, she noticed that the Department had not received her 2010 return.\u00a0 On March 17, 2015, using a paper copy of her 2010 return, the Taxpayer completed her 2010 return online through TAP, showing a refund due to the Taxpayer.\u00a0 The Department denied the claim for refund because it was more than three years from the end of the calendar year in which the taxes were due.\u00a0 On April 16, 2015, the Taxpayer made a payment towards her 2010 personal income taxes, an amount that the Taxpayer did not owe.\u00a0 The Department refunded the payment because the return did not establish any tax liability.\u00a0 Pursuant to Section 7-1-26 (D)(1) NMSA 1978, no refund can be granted unless as a result of a claim made within three years of the end of the calendar year in which the tax is due.\u00a0 In this situation, the Taxpayer had until December 31, 2014 to make a claim for refund for 2010 personal income taxes.\u00a0 Any claim made after that date is barred by the statute of limitations.\u00a0 The Taxpayer argued that Section 7-1-26 (D)(4) NMSA 1978 indicates that if the payment of tax was not made within three years of the end of the calendar year in which it was due, a claim for refund can be made within a year of the date on which the tax was paid.\u00a0 However, in this case the Taxpayer\u2019s withholding provided to the Department in 2010 paid all of the Taxpayer\u2019s 2010 liability, the erroneous payment she made in 2015 was never due or owing and does not result in an additional year to claim a refund. The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\n
[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n
Back to Tax Decisions & Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"
12\/16\/2015 15-39 On April 6, 2015, the Department denied the Taxpayer\u2019s claim for refund of 2010 personal income taxes, citing that the statute of limitations had expired for the claim.\u00a0 On June 25, 2015, the Taxpayer protested the Department\u2019s denial.\u00a0 The Taxpayer recalls mailing her 2010 PIT-1 return on or before April 15, 2011, she […]<\/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-4344","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\n
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