{"id":4542,"date":"2014-12-15T12:19:32","date_gmt":"2014-12-15T19:19:32","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4542"},"modified":"2026-04-11T13:31:48","modified_gmt":"2026-04-11T19:31:48","slug":"kevin-fenner-2","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/12\/15\/kevin-fenner-2\/","title":{"rendered":"Kevin Fenner"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#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\">12\/15\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-39_kevin_fenner.pdf\">14-39<\/a><\/p>\n<p>On February 27, 2007, the Department assessed the taxpayer for personal income tax, penalty and interest for the tax period ending on December 31, 2003.\u00a0 The Taxpayer filed a timely protest to the assessment.\u00a0 On November 20, 2013, the Department assessed the Taxpayer for personal income tax, penalty and interest for the 2005 through 2010 tax years.\u00a0 The Taxpayer filed a timely protest to the assessments.\u00a0 The Taxpayer conceded that he was a resident of New Mexico in 1994, and remained a resident until at least 1997.\u00a0 The Department argued that the Taxpayer continued to be a resident through the 2010 tax year.\u00a0\u00a0 The Taxpayer argues that he intended to be a resident of Alaska since the 1980s, and established residency by renting a room from a friend, registering vehicles, obtaining driver\u2019s licenses, and registering to vote in Alaska.\u00a0 However, during the period in question, the Taxpayer registered vehicles in New Mexico, obtained and kept a New Mexico driver\u2019s license, purchased multiply residences in New Mexico, opened bank accounts in New Mexico, and signed bank documents stating that he intended to make his homes in New Mexico his primary residences.\u00a0\u00a0 The Hearing Officer found that the Taxpayer did not successfully change his domicile from New Mexico during the tax years at issue.\u00a0 The Taxpayer also provided fraudulently altered and redacted documents at the hearing which, along with the other evidence, show evidence that he was willfully attempting to evade tax, so he was correctly assessed a higher rate of penalty.\u00a0 The Taxpayer\u2019s protest was denied.<\/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>12\/15\/2014 14-39 On February 27, 2007, the Department assessed the taxpayer for personal income tax, penalty and interest for the tax period ending on December 31, 2003.\u00a0 The Taxpayer filed a timely protest to the assessment.\u00a0 On November 20, 2013, the Department assessed the Taxpayer for personal income tax, penalty and interest for the 2005 [&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-4542","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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