{"id":4944,"date":"2013-11-27T13:30:26","date_gmt":"2013-11-27T20:30:26","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=4944"},"modified":"2026-04-11T13:32:07","modified_gmt":"2026-04-11T19:32:07","slug":"james-and-nora-tutt","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/11\/27\/james-and-nora-tutt\/","title":{"rendered":"James and Nora Tutt"},"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\">11\/27\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-36_james_and_nora_tutt.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-36<\/a><\/p>\n<p>On December 15, 2009, the Department issued five notices of assessment to the Taxpayers for unpaid personal income tax, penalty and interest, for the periods ending December 31, 2002, through December 31, 2006. \u00a0The Taxpayers protested the assessments. \u00a0For the periods in question, the Taxpayers filed their federal and state personal income tax returns as \u201cmarried filing jointly,\u201d and listed their address as their home in Farmington. \u00a0During the tax periods at issue, one of the Taxpayers lived and worked in Farmington, and the Taxpayers paid personal income tax on all of her income. \u00a0The other Taxpayer is an enrolled member of the Navajo Nation who, during the relevant period, was president of the Crownpoint Institute of Technology (CIT) in Crownpoint, NM. \u00a0CIT is located within the boundaries of the Navajo Nation. \u00a0While employed with CIT, and as part of his employment agreement, the Taxpayer was provided with an on-campus apartment and vehicle. \u00a0The hearing officer found that the Taxpayer lived and worked on the Navajo Nation during the relevant period, so his income was entitled to the exemption under Section 7-2-5.5 NMSA 1978. \u00a0The Taxpayer\u2019s protest was granted.<\/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>11\/27\/2013 13-36 On December 15, 2009, the Department issued five notices of assessment to the Taxpayers for unpaid personal income tax, penalty and interest, for the periods ending December 31, 2002, through December 31, 2006. \u00a0The Taxpayers protested the assessments. \u00a0For the periods in question, the Taxpayers filed their federal and state personal income tax [&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-4944","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 and Nora Tutt : 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\" 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