The Department assessed the Taxpayer for 1999 New Mexico personal income tax, plus penalty and interest. The Taxpayer protested, challenging the validity of state and federal income tax laws. The Taxpayer did not deny that he earned the income in question, nor did he question the method by which his New Mexico personal income tax liability was calculated. Held: The Taxpayer’s arguments are not new, but are based on standard tax protester rhetoric which has been rejected by both state and federal courts. The Taxpayer failed to meet his burden of proving that the assessment was incorrect. Protest denied.
James H. Avant