{"id":4111,"date":"2016-10-28T11:47:41","date_gmt":"2016-10-28T17:47:41","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4111"},"modified":"2026-04-11T13:29:04","modified_gmt":"2026-04-11T19:29:04","slug":"james-r-hellerman","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/10\/28\/james-r-hellerman\/","title":{"rendered":"James R. Hellerman"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">10\/28\/2016<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/16-51_james_hellerman.pdf\">16-51<\/a><\/p>\n<p><span>On February 3, 2015, the Department assessed the Taxpayer for personal income tax, penalty and interest for the 2011, 2012 and 2013 tax years.\u00a0 On February 11, 2015, the Taxpayer filed a protest to the assessment.\u00a0 The Taxpayer admitted that he and his wife were residents of New Mexico from 2000 until 2008.\u00a0 The Taxpayer and his wife jointly purchased a home in\u00a0Lamy, New Mexico in 2005.\u00a0 The relationship between the Taxpayer and his wife became strained, and they chose not to divorce or legally separate, but to live separately and remain married.\u00a0 In 2008, the Taxpayer and his wife jointly purchased a second home in Tennessee.\u00a0 The Taxpayer renovated that home to his specifications and the intention was for the Taxpayer to live at the Tennessee home while his wife remained in the\u00a0Lamy\u00a0home.\u00a0 In 2008, the Taxpayer executed a last will and testament which was signed, executed and witnessed in New Mexico, and listed his wife as his sole heir.\u00a0 In 2009, the Taxpayer obtained a Tennessee driver\u2019s license.\u00a0 The Taxpayer continued to register his vehicles in New Mexico until late 2013.\u00a0 Throughout 2012 and 2013, the Taxpayer was living and working full-time in Tanzania, where he leased an apartment, bought a car, and obtained a driver\u2019s license.\u00a0 The Taxpayer was rarely in the United States.\u00a0 When he did visit the United States, most of his time was spent with his wife, who also visited him in Tanzania.\u00a0\u00a0 In 2012, the Taxpayer\u2019s wife died.\u00a0 During the tax years in question, the majority of the Taxpayer\u2019s mail was sent to the\u00a0Lamy\u00a0address and collected by his wife, and later a neighbor.\u00a0 After his wife\u2019s death, the Taxpayer continued to travel to New Mexico to deal with the estate and the sale of the\u00a0Lamy\u00a0home.\u00a0 For several months after his wife\u2019s death, the Taxpayer continued to house vehicles in New Mexico, and renewed the registrations in New Mexico in early 2013.\u00a0 The Taxpayer conceded that he was liable for New Mexico personal income tax for 2011, so the issue to be decided at hearing was whether the Taxpayer was also liable for personal income tax, penalty and interest for the 2012 and 2013 tax years.\u00a0 The Taxpayer argued that he intended to establish Tennessee as his home by moving there in 2008, doing substantial home renovations, and moving his prized African art collection there.\u00a0 The Department argues that the Taxpayer\u2019s intent was not sufficient.\u00a0 He was an admitted resident of New Mexico for several years and continued to spend the majority of his time here while working abroad. The Department argues that the Taxpayer continued to treat New Mexico as his residence in a number of ways.\u00a0 Regulation 3.3.1.9\u00a0NMAC\u00a0uses a number of criteria to determine domicile, and in this case the hearing officer found that the majority of those indicated that the Taxpayer was domiciled in New Mexico for the tax years in question.\u00a0 The Taxpayer\u2019s protest was denied.<\/span><\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>10\/28\/2016 16-51 On February 3, 2015, the Department assessed the Taxpayer for personal income tax, penalty and interest for the 2011, 2012 and 2013 tax years.\u00a0 On February 11, 2015, the Taxpayer filed a protest to the assessment.\u00a0 The Taxpayer admitted that he and his wife were residents of New Mexico from 2000 until 2008.\u00a0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4111","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>James R. Hellerman : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/10\/28\/james-r-hellerman\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"James R. Hellerman : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/28\/2016 16-51 On February 3, 2015, the Department assessed the Taxpayer for personal income tax, penalty and interest for the 2011, 2012 and 2013 tax years.\u00a0 On February 11, 2015, the Taxpayer filed a protest to the assessment.\u00a0 The Taxpayer admitted that he and his wife were residents of New Mexico from 2000 until 2008.\u00a0 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2016\/10\/28\/james-r-hellerman\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2016-10-28T17:47:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:29:04+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2016\\\/10\\\/28\\\/james-r-hellerman\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2016\\\/10\\\/28\\\/james-r-hellerman\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"James R. 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