New Mexico Tech University Research

14-24

On May 20, 2013, the Department assessed the Taxpayer for corporate income tax, penalty and interest for the tax year ending on June 30, 2012.   On November 19, 2013, the Taxpayer filed a protest to the assessment.  On December 2, 2013, the Department denied the protest as untimely.  On January 10, 2014, the Taxpayer protested the Department’s denial of the protest.  The Taxpayer did not request an extension of time, or a retroactive extension of time, to file the initial protest.  The Taxpayer argued that it relied on a conversation with a Department employee, in which its representative was told that a protest was not needed, and that the issue could be resolved.  Because the Taxpayer did not rely on a regulation or a written ruling addressed to the Taxpayer, this does not entitle the Taxpayer to estoppel.   The hearing officer found that the Department properly denied the Taxpayer’s untimely protest of the assessment and, under Section 7-1-24 NMSA 1978, the Department is prohibited from acting on an untimely protest.  The Taxpayer’s protest was denied.