N.M. Admin. Code § 22.600.3.14

Current through Register Vol. 35, No. 23, December 10, 2024

Section 22.600.3.14 - WITHDRAWAL OF PROTESTS

A. A taxpayer electing to withdraw a protest pending before the administrative hearings office shall execute a written withdrawal of protest. The written withdrawal must include the taxpayer's signature or the signature of a bona fide employee of the taxpayer, even when the taxpayer has an authorized representative. The written withdrawal need not include the taxpayer's reasons for withdrawing the protest. The written withdrawal must include adequate information to properly identify the taxpayer and the file at protest, such as the administrative hearings office's case number, TRD's assessment letter i.d. number or the date the protest was filed. A written withdrawal form provided and approved by TRD is sufficient to adequately identify the taxpayer and the protest.

B.A properly executed withdrawal of protest satisfying the requirements of this section shall result in the issuance of an order closing of the protest, the administrative file, and vacating any scheduled hearings in the matter. The withdrawal shall be deemed conclusive and dispositive as to all issues that were raised, or could have been raised, in the protest.

C.Upon receipt of a withdrawal of protest which does not satisfy the requirement stated herein, which appears irregular on its face, which fails to adequately address all issues pending in a protest, or which is indefinite, uncertain, or ambiguous, the hearing officer may require the parties to address the deficiencies, may reject the withdrawal as inadequate, may leave the matter on the calendar as scheduled, may set a status conference to address the issues with the withdrawal, or may order the parties to submit a new withdrawal, if they are able to, addressing the deficiencies. The hearing officer may also choose to accept an inadequate withdrawal as is, noting the deficiency for the record and giving the parties a period of time to correct the deficiencies or make any objections in light of the identified deficiencies before the withdrawal is adopted as conclusive in the matter.

N.M. Admin. Code § 22.600.3.14

Adopted by New Mexico Register, Volume XXIX, Issue 02, January 30, 2018, eff. 2/1/2018, Adopted by New Mexico Register, Volume XXXI, Issue 16, August 25, 2020, eff. 8/25/2020