Martin D. Moore Eunice Sports Broadcasting

17-32

On February 17, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest. The initial assessment was never protested. On March 2, 2017, the Department issued a warrant of levy for the unpaid amount due. On March 14, 2017, the Taxpayer filed a formal protest of the warrant of levy. In the protest, the Taxpayer argued against the original assessments claim. As the protest was for the warrant of levy the issue to be decided is if the warrant of levy based on the assessment was in accordance with the law. The Taxpayer is still allowed to discuss his defense against the original assessment. The Taxpayer acknowledged receiving the original assessment but stated that he was not aware of his rights to protest the assessment at that time. The Hearing Officer takes notice that the Department sends out a document with each assessment which addressees the Taxpayers right to protest. If the taxpayer fails to file a protest within the required time, the secretary can enforce collection of tax if the taxpayer is delinquent in paying the amount due per Section 7-1-16 NMSA 1978 and Section 7-1-24 NMSA 1978. The Hearing Officer determined that there is no jurisdiction to consider the claims and the defense that the Taxpayer presented to the assessment as there is no authority under the law to dispute an assessment after the protest period has passed. In this case, when the Taxpayers liability was not paid and had not protested the Department pursued collection activities. Per Section 7-1-31 NMSA 1978 the Department can pursue collection by levy on all property of the taxpayer. The Hearing Officer determined that the warrant of levy was executed correctly by the Department. For the reasons above, the Taxpayer’s protest is denied.