{"id":4861,"date":"2014-03-17T13:12:06","date_gmt":"2014-03-17T19:12:06","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4861"},"modified":"2026-04-11T13:32:05","modified_gmt":"2026-04-11T19:32:05","slug":"rohana-calnaido","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2014\/03\/17\/rohana-calnaido\/","title":{"rendered":"Rohana Calnaido"},"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\">03\/17\/2014<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/14-8_rohana_calnaido.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">14-08<\/a><\/p>\n<p>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. \u00a0The Taxpayer protested the assessments. \u00a0For 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. \u00a0During this period, the Taxpayer worked in several states, but spent several weekends and holidays at his partner\u2019s home in New Mexico. \u00a0He also stored belongings in New Mexico, applied for a New Mexico driver\u2019s license, and registered to vote in New Mexico. \u00a0The Taxpayer did not file 2008 or 2009 personal income taxes in New Mexico and was assessed as a non-filer. \u00a0Based upon criteria set forth in Regulation 3.3.1.9(C)(4) NMAC, in particular the Taxpayer\u2019s voter registration and voting in New Mexico, the Taxpayer\u2019s use of a New Mexico address on his federal income tax returns, and the Taxpayer\u2019s application for New Mexico driver\u2019s license, \u00a0the Taxpayer was domiciled in New Mexico in 2008 and 2009. Therefore, Taxpayer was liable for the assessed personal income tax penalty and interest. \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>03\/17\/2014 14-08 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. \u00a0The Taxpayer protested the assessments. \u00a0For the years in question, the Taxpayer was a license psychiatrist in North Carolina, Wisconsin and Washington, he did not work in [&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-4861","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>Rohana Calnaido : 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\/03\/17\/rohana-calnaido\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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