03/07/2005 05-03 On April 15, 1999, the taxpayers mailed a check to the Department to cover their estimated 1998 New Mexico income tax liability. The Department failed to credit the check to the taxpayers’ account. The taxpayers did not file their 1998 New Mexico...
01/12/2005 05-02 In October 1997, the taxpayer filed his 1996 New Mexico personal income tax return showing a refund due of $258. The refund was based, in part, on an estimated payment the taxpayer had made in April 1997. Because the taxpayer did not write his...
01/06/2005 05-01 The taxpayer filed a timely 1999 New Mexico personal income tax return showing $61.00 in tax due, and included a check in that amount. In reviewing the return, the Department incorrectly concluded that the taxpayer was entitled to an additional...