The Taxpayer is a New Mexico resident who took a job in California in mid-2000. Upon moving, the Taxpayer informed his car insurance company of his new address, but did not change his New Mexico driver’s license or registration. While the Taxpayer was living in California he made trips to New Mexico to purchase and register a new car and renew his driver’s license, listing a New Mexico address as his residence and mailing address. The Taxpayer did not file a federal income tax return for the year 2000 until March 2003. He did not file a state income tax return for California or New Mexico. In 2005 the Department assessed the taxpayer for personal income tax, penalty and interest on the total of the income reported on the Taxpayer’s federal return. The Taxpayer protested the assessment for the portion of the income which was earned in California. To support this protest, the Taxpayer filed both New Mexico and California income tax returns allocating his California wages to that state. Although the Hearing Officer determined that the Taxpayer remained a New Mexico resident during 2000, he was allowed to take a credit against his New Mexico tax liability for the tax paid to California. The Taxpayer’s protest was granted in part and denied in part.