{"id":1254,"date":"2020-10-21T13:42:27","date_gmt":"2020-10-21T19:42:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/individuals\/?page_id=1254"},"modified":"2025-05-22T08:49:00","modified_gmt":"2025-05-22T14:49:00","slug":"taxpayer-rights-remedies","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/individuals\/personal-income-tax-information-overview\/taxpayer-rights-remedies\/","title":{"rendered":"Taxpayer Rights & Remedies"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” background_repeat=”round” custom_margin=”0px||||false|false” custom_padding=”0px||0px|||” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ _module_preset=”default” use_background_color_gradient=”on” background_color_gradient_stops=”#ffffff 0%|#dedede 100%” background_color_gradient_start=”#ffffff” background_color_gradient_end=”#dedede ” width_last_edited=”off|desktop” custom_margin=”0px||||false|false” custom_padding=”4px||4px||true|false” background_color_gradient_stops_tablet=”#ffffff 0%|#dedede 100%” background_color_gradient_stops_phone=”#ffffff 0%|#dedede 100%” border_width_all=”1px” border_color_all=”#c9c9c9″ global_module=”210″ saved_tabs=”all” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_dmb_breadcrumbs font_icon=”%%20%%” home_icon=”%%236%%” use_home_text=”on” home_text=”Individuals” use_home_url=”on” home_url=”\/individuals\/individuals\/” _builder_version=”4.16″ _module_preset=”default” body_text_color=”#282728″ separator_text_color=”#282728″ link_text_color=”#000000″ custom_padding=”0px||0px|15px|false|false” global_colors_info=”{}”][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ specialty=”on” padding_top_bottom_link_2=”false” _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Explore Section & Events” use_icon=”on” font_icon=”||divi||400″ _builder_version=”4.16″ _module_preset=”7b5e95ba-231a-438c-8dd9-6676746c29e6″ link_option_url_new_window=”on” global_colors_info=”{}”][\/et_pb_blurb][et_pb_sidebar area=”et_pb_widget_area_2″ _builder_version=”4.16″ _module_preset=”50d7f88b-470d-49c8-b370-96c4a9bca4df” saved_tabs=”all” global_colors_info=”{}”][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=”3_4″ specialty_columns=”3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_row_inner _builder_version=”4.16″ _module_preset=”default” background_color=”#ffffff” custom_padding=”|20px||20px|false|false” global_colors_info=”{}”][et_pb_column_inner saved_specialty_column_type=”3_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_post_title meta=”off” _builder_version=”4.16″ _module_preset=”default” title_font=”|300|||||||” title_font_size=”50px” title_letter_spacing=”-3px” global_colors_info=”{}”][\/et_pb_post_title][et_pb_text _builder_version=”4.27.4″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

Learn Your Rights and Responsibilities<\/h2>\n

The Tax Administration Act (TAA Section 7-1-1 et seq<\/a><\/strong> gives you specific rights and responsibilities. As a taxpayer you must exercise these rights within certain time limits specified in the law.<\/p>\n

You can consult the FYI-405: Taxpayer Bill of Rights<\/a><\/strong> to know what your rights are when working with the Taxation and Revenue Department (Department).<\/p>\n

The Department can typically resolve tax liability issues without your having to seek a formal remedy. Resolution can be found by calling the number on a letter you have been provided or in the case of a return adjustment mailing in the information to support the original information filed on your return to one of the correspondence units. You can locate numbers and addresses on our contact us<\/a><\/strong> page.<\/p>\n

When an issue cannot be resolved informally, however, there are two types of remedies for resolving a tax liability dispute: protests and claims for refund.<\/p>\n

Protests<\/strong> must be filed in writing within 90 days of the event being protested. Events that may be protested may include the Department\u2019s mailing a tax assessment notice, a filed tax return showing a tax liability, or application of a provision of the Tax Administration Act (TAA) to your situation. For additional information about protests consult FYI-402: Taxpayer Remedies<\/a><\/strong>.<\/p>\n

You may file claims for refund<\/strong> if you believe that you have paid or had withheld more tax than you owe. Refunds must be claimed within three years from the end of the calendar year in which the tax was due, or within one year after you have paid an assessment. For additional information about refunds consult the tax return instructions for the tax you would like to submit a claim for refund for and the FYI-406: Your Rights Under the Tax Law<\/a><\/strong>.<\/p>\n

For more information on the audit or protest process consult FYI-400: Tax Audit and Protest Procedures<\/a><\/strong>.<\/p>\n

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Learn Your Rights and Responsibilities The Tax Administration Act (TAA Section 7-1-1 et seq gives you specific rights and responsibilities. As a taxpayer you must exercise these rights within certain time limits specified in the law. 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