{"id":4371,"date":"2020-11-12T16:04:09","date_gmt":"2020-11-12T23:04:09","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=4371"},"modified":"2026-04-11T13:13:50","modified_gmt":"2026-04-11T19:13:50","slug":"elizabeth-brower","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/elizabeth-brower\/","title":{"rendered":"Elizabeth Brower"},"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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09\/29\/2015<\/div>\n<\/div>\n
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15-31<\/a><\/p>\n

On March 10, 2015, the Department denied the Taxpayer\u2019s request for refund of an amount that was offset from her 2013 New Mexico personal income tax refund.\u00a0 The offset was done to satisfy a penalty for underpayment of estimated tax on her 2011 and 2012 personal income tax.\u00a0 On March 23, 2015, the Taxpayer filed a protest of the denial.\u00a0 At some point, the Department refunded the amount taken for the 2012 tax year because a formal assessment had not been done.\u00a0 On May 22, 2015, the Department formally assessed the Taxpayer for the penalty for underpayment of estimated tax for the 2012 tax year.\u00a0 On June 4, 2015, the Taxpayer filed a protest of the assessment.\u00a0 In 2011 and 2012, the Taxpayer was required to make estimated payments for personal income tax.\u00a0 The Taxpayer made some estimated payments, but not enough to satisfy the requirement under Section 7-2-12.2 NMSA 1978, which requires the payments to equal 90% of the current taxable year, or 100% of the prior tax year, whichever is less.\u00a0 The estimated payments are to be equal payments made by the 15th<\/sup>\u00a0<\/span>days of April, June and September of the taxable year, and by the 15th<\/sup>\u00a0<\/span>day of January of the following year.\u00a0 When a Taxpayer makes underpayments of the estimated tax, a penalty applies to the amounts of underpayment for the period of underpayment.\u00a0 The Taxpayer argued that the statute was unfair and unreasonable.\u00a0 The law is clear and the Taxpayer was required to make the estimated payments.\u00a0 Penalty applies when any installment of estimated tax is underpaid.\u00a0 The Taxpayer failed to pay the full amounts of estimated tax due when it was due, so penalty was properly assessed.\u00a0 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":"

09\/29\/2015 15-31 On March 10, 2015, the Department denied the Taxpayer\u2019s request for refund of an amount that was offset from her 2013 New Mexico personal income tax refund.\u00a0 The offset was done to satisfy a penalty for underpayment of estimated tax on her 2011 and 2012 personal income tax.\u00a0 On March 23, 2015, the […]<\/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-4371","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nElizabeth Brower : 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\" 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