{"id":1917,"date":"2020-10-23T10:19:51","date_gmt":"2020-10-23T16:19:51","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?page_id=1917"},"modified":"2024-04-23T10:12:16","modified_gmt":"2024-04-23T16:12:16","slug":"taxpayer-rights-responsibilities","status":"publish","type":"page","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/taxpayer-rights-responsibilities\/","title":{"rendered":"Taxpayer Rights &amp; Responsibilities"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_repeat=&#8221;round&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_stops=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_start=&#8221;#ffffff&#8221; background_color_gradient_end=&#8221;#dedede &#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;4px||4px||true|false&#8221; background_color_gradient_stops_tablet=&#8221;#ffffff 0%|#dedede  100%&#8221; background_color_gradient_stops_phone=&#8221;#ffffff 0%|#dedede  100%&#8221; border_width_all=&#8221;1px&#8221; border_color_all=&#8221;#c9c9c9&#8243; global_module=&#8221;210&#8243; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_dmb_breadcrumbs font_icon=&#8221;%%20%%&#8221; home_icon=&#8221;%%236%%&#8221; use_home_text=&#8221;on&#8221; home_text=&#8221;Tax Professionals&#8221; use_home_url=&#8221;on&#8221; home_url=&#8221;\/tax-professionals\/tax-professionals\/&#8221; _builder_version=&#8221;4.16&#8243; _dynamic_attributes=&#8221;link_option_url&#8221; _module_preset=&#8221;default&#8221; body_text_color=&#8221;#282728&#8243; separator_text_color=&#8221;#282728&#8243; link_text_color=&#8221;#000000&#8243; custom_padding=&#8221;0px||0px|15px|false|false&#8221; link_option_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjE4NTMifX0=@&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_dmb_breadcrumbs][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; specialty=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;Explore Section &#038; Events&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe044;||divi||400&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;7b5e95ba-231a-438c-8dd9-6676746c29e6&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_blurb][et_pb_sidebar area=&#8221;et_pb_widget_area_3&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;50d7f88b-470d-49c8-b370-96c4a9bca4df&#8221; custom_margin_tablet=&#8221;10px||||false|true&#8221; custom_margin_phone=&#8221;&#8221; custom_margin_last_edited=&#8221;on|desktop&#8221; custom_padding=&#8221;|4%|20px|4%|false|true&#8221; saved_tabs=&#8221;all&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][et_pb_column type=&#8221;3_4&#8243; specialty_columns=&#8221;3&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_row_inner _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;|20px||20px|false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column_inner saved_specialty_column_type=&#8221;3_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_post_title meta=&#8221;off&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; title_font=&#8221;|300|||||||&#8221; title_font_size=&#8221;50px&#8221; title_letter_spacing=&#8221;-3px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_post_title][et_pb_text _builder_version=&#8221;4.25.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2>As a New Mexico taxpayer, you enjoy a comprehensive Taxpayer Bill of Rights.<\/h2>\n<p>The Bill covers everything from guarantees of privacy and confidentiality to a protest procedure when you and the Taxation and Revenue Department (TRD) disagree. The law preserves these rights in<span>\u00a0<\/span><strong><a href=\"https:\/\/nmonesource.com\/nmos\/nmsa\/en\/nav_date.do\" target=\"_blank\" rel=\"noopener noreferrer\">Section 7-1-4.2 NMSA, Tax Administration Act<\/a><\/strong><span>\u00a0<\/span>enacted in 2003. Its purpose is to:<\/p>\n<ul>\n<li>ensure that your rights as a New Mexico taxpayer are adequately safeguarded and protected during the assessment, collection and enforcement of any tax administered by TRD pursuant to the Tax Administration Act;<\/li>\n<li>ensure that you are treated with dignity and respect; and<\/li>\n<li>provide brief but comprehensive statements that explain in simple, non-technical terms your rights as set forth in the statute.<\/li>\n<\/ul>\n<p>The Secretary of TRD also adopts rules and regulations that protect you.<span>\u00a0<\/span><strong><a href=\"\/wp-content\/uploads\/sites\/6\/2020\/10\/FYI-405-Taxpayer-Bill-of-Rights-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">FYI-405: Taxpayer Bill of Rights\u2014Your Rights as a Taxpayer<\/a><\/strong><span>\u00a0<\/span>supplies a brief summary of those rights, and outlines the steps to take when you and TRD disagree.<\/p>\n<p>See<span>\u00a0<\/span><a href=\"https:\/\/trd_intra.trd.state.nm.us\/wp-content\/uploads\/2024\/01\/FYI-406.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>FYI-406: Your Rights Under the Tax Law<\/strong><\/a><span>\u00a0<\/span>to review your rights with respect to tax law.<\/p>\n<p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As a New Mexico taxpayer, you enjoy a comprehensive Taxpayer Bill of Rights. The Bill covers everything from guarantees of privacy and confidentiality to a protest procedure when you and the Taxation and Revenue Department (TRD) disagree. The law preserves these rights in\u00a0Section 7-1-4.2 NMSA, Tax Administration Act\u00a0enacted in 2003. Its purpose is to: ensure [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-1917","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxpayer Rights &amp; Responsibilities : Tax Professionals<\/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\/tax-professionals\/taxpayer-rights-responsibilities\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxpayer Rights &amp; Responsibilities : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"As a New Mexico taxpayer, you enjoy a comprehensive Taxpayer Bill of Rights. 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