What happens if a taxpayer does not attend the administrative hearing?
If a taxpayer fails to attend the administrative hearing, either in person or through a legal representative, a decision is entered against the taxpayer and in favor of the Department. Section 7-1-16 NMSA 1978 provides that a taxpayer who has protested the assessment of tax but fails to appear for the formal hearing becomes a “delinquent taxpayer.” At that point, the Department may proceed with collection action to collect the assessed tax.
