The Taxpayer and her former husband filed a joint 1999 federal income tax return. They also prepared a joint New Mexico return, but never filed it as they were in the midst of a separation. Upon their divorce, the husband was ordered to pay their remaining 1999 taxes. In 2003, the Department assessed the Taxpayer and her former husband for unpaid 1999 personal income tax, plus penalty and interest. The Taxpayer protested on the grounds that her former husband was ordered to pay this debt. The Hearing Officer found that the State of New Mexico was not a party to the divorce action and the divorce decree had no effect on the Taxpayer’s individual liability for taxes due to the state. Protest denied.
Brenda K. Murray, aka Brenda K. Akin