The Taxpayer is an enrolled member of the Zuni Pueblo, who resided on Zuni Pueblo prior to and after his service with the United States Navy. During his military service, he remained domiciled on Zuni Pueblo. On November 18, 2011, the Taxpayer applied for Native American Veteran’s Income Tax settlement funds for tax years 1981 through 1985. On June 21, 2013, the Department granted the Taxpayer settlement funds for 1985, but denied the Taxpayer settlement funds for 1981, 1982, 1983, and 1984, because there was no record of state personal income tax withholdings for those years. On July 11, 2013, the Taxpayer protested the Department’s denial of his claim. In the period prior to the hearing, as well as at the hearing, the Taxpayer was unable to provide any evidence of state income tax withholding for the years at issue. The Department also contacted the United States Department of Defense and requested the Taxpayer’s state withholding information for the period that he was in the Navy, and was informed that there was no record of state withholding. The Taxpayer’s protest was denied.
Andrus A. Lesansee