Rohana Calnaido



In 2012, the Department assessed the Taxpayer for personal income tax, penalty and interest for income tax periods ending December 31, 2008 and December 31, 2009.  The Taxpayer protested the assessments.  For the years in question, the Taxpayer was a license psychiatrist in North Carolina, Wisconsin and Washington, he did not work in New Mexico, nor did he own any property in New Mexico during that time.  During this period, the Taxpayer worked in several states, but spent several weekends and holidays at his partner’s home in New Mexico.  He also stored belongings in New Mexico, applied for a New Mexico driver’s license, and registered to vote in New Mexico.  The Taxpayer did not file 2008 or 2009 personal income taxes in New Mexico and was assessed as a non-filer.  Based upon criteria set forth in Regulation NMAC, in particular the Taxpayer’s voter registration and voting in New Mexico, the Taxpayer’s use of a New Mexico address on his federal income tax returns, and the Taxpayer’s application for New Mexico driver’s license,  the Taxpayer was domiciled in New Mexico in 2008 and 2009. Therefore, Taxpayer was liable for the assessed personal income tax penalty and interest.  The Taxpayer’s protest was denied.