Instructions Draft For Pit-1 - New Mexico Personal Income Tax Return - 2013 Page 35
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44New Mexico Taxpayer Bill of Rights
Most tax transactions happen without
Audit Provisions:
7-1-28 NMSA 1978) and a right to
incident. In an imperfect world, how-
We must provide you with
seek a compromise of an asserted
ever, occasional disagreements occur
written, dated notice that an audit
tax liability. When the Secretary
through misunderstanding, mathemati-
is about to begin on a specific date,
of Taxation and Revenue in good
cal error, missed deadlines, misplaced
and the notice must tell you which tax
faith doubts that you owe us what
papers, high volume of transactions
programs and reporting periods will
we claim you owe, you also have
DRAFT 1.2
and many other situations. Over the
be covered. We must issue a second
the right to seek a compromise if
years the Legislature and the depart-
notice, which states any outstanding
one exists in your particular case
ment have established ways to handle
records or books of account requested
(Sec. 7-1-20 NMSA 1978);
difficulties according to the provisions
and not yet received, between 60 and
• The right to clear information of the
of the state tax code. Following are
180 days after the audit begins. If you
consequences if a tax assessment
some of your rights. Should you wish
do not produce the records within 90
10-08-2013
is not paid, secured, protested or
to consult the law itself, you will find it
days, the department can issue an
otherwise provided for according
in Sections 7-1-4.1 through 4.3 NMSA
assessment of tax on the basis of the
to Sec. 7-1-16 NMSA 1978. If you
1978:
information as it stands. If you need
become a delinquent taxpayer,
additional time, you must submit a
upon notice of delinquency you
• The right to available public infor-
specific request in writing. Interest on
have the right to timely notice of
mation and prompt and courteous
outstanding liabilities accrues if the
collection actions that require sale
tax assistance;
department does not issue an assess-
or seizure of your property under
ment within 180 days of the notice of
• The right to representation and
the Tax Administration Act, and
outstanding records or books, or within
advice by counsel or other quali-
• The right to pay your tax obligations
90 days after time has expired under
fied representatives at any time
by installment payment agree-
your request for additional time; how-
during your interactions with us
ments according to the provisions
ever, you are entitled to an abatement
according to provisions of Section
of Sec. 7-1-21 NMSA 1978.
of interest for the period of time after
7-1-24 NMSA 1978;
you have complied with department
• The right to have audits, inspec-
Confidentiality Provisions:
requests and the department has not
tions of records and meetings
Statutes regulating the confi-
acted on the audit.
conducted at a reasonable time
dentiality of your taxes continue to be
and place according to Sec. 7-1-11
strict. Sec. 7-1-8 NMSA 1978 requires
Administrative Hearing Procedures:
NMSA 1978;
the department to answer questions
A department hearing officer
about whether a taxpayer is regis-
• The right to simple, non-technical
may not engage as an employee in
tered to do business in this state or is
information explaining procedures,
enforcing or formulating general tax
registered for other tax programs, but
remedies and rights during audit,
policy other than to conduct hearings.
it does not allow employees to reveal
protest and collection proceedings
You may request the Secretary to de-
whether you have filed a return. A hear-
under the Tax Administration Act;
termine if a hearing officer’s activities
ing officer’s written ruling on questions
• The right to receive an explanation
have affected his or her impartiality,
of evidence or procedure according
of audit results and the basis for
and the Secretary may assign the case
to Sec. 7-1-24 NMSA 1978 may be
audits, assessments or denials of
to another hearing officer. Hearing of-
made public, but not the name and
refunds that identify tax, interest or
ficers may not communicate unilater-
identification number of the taxpayer
penalty due;
ally about a matter you have protested
requesting the ruling. Now included in
• The right to seek review through
while that matter is still pending. The
public record are the monthly gasoline
formal or informal proceedings of
Secretary may appoint another hearing
tax reports of numbers of gallons of
findings or unfavorable decisions
officer if that occurs. You may request
gasoline and ethanol-blended fuels
arising from determinations dur-
a written ruling on any contested ques-
received and deducted, and the tax
ing audit or protest procedures
tion of evidence in matters in which you
paid by each filer or payer of the tax.
according to Sec. 7-1-24 NMSA
have filed a pending written protest.
Identities of rack operators, import-
1978;
You also may request that two or more
ers, blenders, suppliers or distributors
• The right to have your tax infor-
protests on related issues be combined
and the number of gallons of gasoline
mation kept confidential unless
and heard jointly, and the hearing of-
and other fuels are public record. The
otherwise specified by law in Sec.
ficer shall grant the request unless it
department may make known to the
7-1-8 NMSA 1978;
creates an unreasonable burden on
Gaming Control Board the tax returns
the department.
• The right to an abatement of an
of license applicants and their affili-
assessment of taxes incorrectly,
ates.
erroneously or illegally made (Sec.
PIT-1
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