The Mesa Tax Law Blog
IRS enforcement news, New Mexico state tax updates, and plain-language guidance from a team that includes ex-IRS employees, enrolled agents, CPAs, and licensed tax attorneys. New posts most weeks.
Recent Articles
The Collection Due Process Hearing: The 30-Day Letter That Can Stop an IRS Levy
A Letter 1058, LT11, or Letter 3172 starts a 30-day clock to request a hearing on Form 12153. Here's what that hearing can and can't do, and what happens once that date passes.
October 22, 2026 · Read more →Today Is the Oct. 15 Extension Deadline. Here's What It Means for Santa Fe's Self-Employed Filers
Form 4868 bought six months to file, not six months to pay. Here's how the failure-to-file penalty works, and why it hits Santa Fe's artists, gallery owners, and lab contractors hardest.
October 15, 2026 · Read more →New Mexico Isn't Giving You the IRS's New Break on Tips and Overtime
The federal "no tax on tips and overtime" deduction doesn't carry over to your state return. Here's the mechanic behind the gap, and what it means for New Mexico workers and small businesses.
October 8, 2026 · Read more →The IRS Just Flagged a New Scam: Fake "Tribal Tax Credits" Promoters Are Selling
IR-2026-112 names a credit that doesn't exist under federal law, sold to taxpayers who often don't realize it until an IRS notice shows up. Here's how the pitch works and what a disallowed claim actually costs.
October 1, 2026 · Read more →The Trust Fund Recovery Penalty: How the IRS Turns Business Payroll Debt Into Personal Debt
A closed business or a bankruptcy filing doesn't stop the IRS from collecting unpaid 941 withholding from the person it decides was responsible. Here's how the Form 4180 interview and Letter 1153's 60-day clock decide that case.
September 24, 2026 · Read more →Missed the Sept. 15 Estimated Tax Deadline? What Rio Rancho's Contractors and Micro-Business Owners Should Do Next
Sandoval County's contractor and micro-business boom means more residents owe quarterly estimated tax with no withholding to cover it. Here's what a missed payment actually costs, and how to catch up before January.
September 17, 2026 · Read more →How New Mexico's Taxation and Revenue Department Liens and Levies Unpaid Tax Debt
No lawsuit, no judge, just an assessment and a demand. Here's how TRD's lien and levy authority actually works, and the 90-day protest window under NMSA 7-1-24 you can't get back once it closes.
September 10, 2026 · Read more →IRS Interest Rates Hold at 7% for Q4 2026, and Daily Compounding Adds Up Fast
IR-2026-98 keeps the rate unchanged into the new quarter. Here's what daily compounding actually costs on a balance that sits unpaid, and which tools stop it.
September 3, 2026 · Read more →IRS Warns of Fake "Fresh Start" Offers as the Oct. 15 Deadline Approaches
The IRS's 2026 Dirty Dozen names "OIC mills" outright. Here's how a real Offer in Compromise is calculated, and how to spot a sales pitch dressed up as one.
September 3, 2026 · Read more →Get your free tax debt action plan.
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