{"id":4480,"date":"2020-11-12T16:35:36","date_gmt":"2020-11-12T23:35:36","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=4480"},"modified":"2020-11-12T16:35:37","modified_gmt":"2020-11-12T23:35:37","slug":"thomas-leslie-hammack","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/11\/12\/thomas-leslie-hammack\/","title":{"rendered":"Thomas &#038; Leslie Hammack"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#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\">01\/12\/2015<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/15-2_thomas_and_leslie_hammack.pdf\">15-2<\/a><\/p>\n<p>On January 3, 2014, the Department issued assessments for personal income tax and interest for tax years 2009 through 2012. \u00a0The Taxpayers filed protests to these assessments. \u00a0The Taxpayers filed New Mexico personal income tax returns for the tax years in question. \u00a0For each of these tax years, they filed married filing jointly. \u00a0On each of these returns, the Taxpayers claimed an exemption for Mr. Hammack\u2019s wages. \u00a0For the years at issue, Mr. Hammack was an active duty officer for the United States Public Health Services (USPHS). \u00a0Section 7-2-5.11 NMSA 1978, provides an exemption from state income tax for wages if a taxpayer is on active duty service in the armed forces of the United States. \u00a0\u00a0USPHS officers are not considered armed forces for purposes of this exemption. \u00a0The Taxpayers made a mistake of law in claiming the exemption in 2009, and therefore penalty was abated. \u00a0The Department did not assess penalty for tax year 2010. \u00a0In 2011, the PIT-ADJ Schedule Instructions were amended to specifically state that USPHS officers were not covered by the exemption. \u00a0Therefore, the Taxpayers were on notice that they should not claim the exemption in 2011 and thereafter. \u00a0All the other assessments were determined to be correct, as Mr. Hammack\u2019s wages were subject to personal income tax. \u00a0The Taxpayer\u2019s protest was granted in part and denied in part.<\/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>01\/12\/2015 15-2 On January 3, 2014, the Department issued assessments for personal income tax and interest for tax years 2009 through 2012. \u00a0The Taxpayers filed protests to these assessments. \u00a0The Taxpayers filed New Mexico personal income tax returns for the tax years in question. \u00a0For each of these tax years, they filed married filing jointly. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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-4480","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Thomas &amp; Leslie Hammack : 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\/2020\/11\/12\/thomas-leslie-hammack\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Thomas &amp; Leslie Hammack : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"01\/12\/2015 15-2 On January 3, 2014, the Department issued assessments for personal income tax and interest for tax years 2009 through 2012. \u00a0The Taxpayers filed protests to these assessments. \u00a0The Taxpayers filed New Mexico personal income tax returns for the tax years in question. \u00a0For each of these tax years, they filed married filing jointly. 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