{"id":4846,"date":"2014-04-14T13:03:27","date_gmt":"2014-04-14T19:03:27","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4846"},"modified":"2026-04-11T13:32:05","modified_gmt":"2026-04-11T19:32:05","slug":"stephen-fingado","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/04\/14\/stephen-fingado\/","title":{"rendered":"Stephen Fingado"},"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\">04\/14\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-12_stephen_fingado.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-12<\/a><\/p>\n<p>Based on a limited-scope audit, the Department assessed the Taxpayer for unpaid personal income tax, interest and penalty for tax year 2008 on June 25, 2012. \u00a0On July 14, 2012, the Taxpayer protested the assessment. \u00a0During the audit, the Department requested copies of the Taxpayer\u2019s W-2s, 1099s, and all other income source documents for tax year 2008. \u00a0The Department also advised the Taxpayer that some of his filing information was not consistent with his federal return per information provided by the IRS. \u00a0During the tax period at issue, the Taxpayer was employed, earning wage income, in Bernalillo County, New Mexico. \u00a0At the hearing, the Taxpayer made arguments related to not being subject to taxation as he is a citizen of a sovereign state but not the United States. \u00a0Additionally, the Taxpayer argued that the documents relied on to show income are hearsay, and that he was not an employee, did not earn wages. \u00a0The Taxpayer did not present anything to show that the assessment was incorrect, nor did he show that the failure to pay personal income tax was non-negligent for purposes of penalty. \u00a0The 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>04\/14\/2014 14-12 Based on a limited-scope audit, the Department assessed the Taxpayer for unpaid personal income tax, interest and penalty for tax year 2008 on June 25, 2012. \u00a0On July 14, 2012, the Taxpayer protested the assessment. \u00a0During the audit, the Department requested copies of the Taxpayer\u2019s W-2s, 1099s, and all other income source documents [&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":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4846","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Stephen Fingado : 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\/2014\/04\/14\/stephen-fingado\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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