{"id":5229,"date":"2013-02-25T14:26:59","date_gmt":"2013-02-25T21:26:59","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5229"},"modified":"2026-04-11T13:32:26","modified_gmt":"2026-04-11T19:32:26","slug":"steve-sheila-lambert","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/02\/25\/steve-sheila-lambert\/","title":{"rendered":"Steve &#038; Sheila Lambert"},"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\">02\/25\/2013<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/13-04_steve_and_sheila_lambert.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">13-4<\/a><\/p>\n<p>The Taxpayers moved to New Mexico in the fall of 2006, and were full-time residents for tax year 2007. \u00a0The Taxpayers filed a New Mexico income tax return for tax year 2007, but did not report retirement income from South Dakota or interest income on their return. \u00a0On March 16, 2011, the Taxpayers received a notice of limited scope audit indicating that they had underreported their income. \u00a0On September 1, 2011, the Department assessed the Taxpayers for personal income tax, penalty and interest for tax year 2007. \u00a0The Taxpayers filed a protest to this assessment. \u00a0The Taxpayers stated that they did not believe the retirement income was taxable because it was earned in South Dakota, which does not have income tax. \u00a0At the hearing, the Taxpayers acknowledged that they should have reported the unreported income. \u00a0It was also found that there was a discrepancy between the amount of tax due, less tax withheld and payments made, so the hearing officer found that the Taxpayers owed only the remaining balance of principal tax, plus penalty and interest. \u00a0The Taxpayers protest was granted in part and denied in part.<\/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>02\/25\/2013 13-4 The Taxpayers moved to New Mexico in the fall of 2006, and were full-time residents for tax year 2007. \u00a0The Taxpayers filed a New Mexico income tax return for tax year 2007, but did not report retirement income from South Dakota or interest income on their return. \u00a0On March 16, 2011, the Taxpayers [&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-5229","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>Steve &amp; Sheila Lambert : 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\/2013\/02\/25\/steve-sheila-lambert\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Steve &amp; Sheila Lambert : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"02\/25\/2013 13-4 The Taxpayers moved to New Mexico in the fall of 2006, and were full-time residents for tax year 2007. \u00a0The Taxpayers filed a New Mexico income tax return for tax year 2007, but did not report retirement income from South Dakota or interest income on their return. \u00a0On March 16, 2011, the Taxpayers [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2013\/02\/25\/steve-sheila-lambert\/\" \/>\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=\"2013-02-25T21:26:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:32:26+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=\"1 minute\" \/>\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\\\/2013\\\/02\\\/25\\\/steve-sheila-lambert\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/2013\\\/02\\\/25\\\/steve-sheila-lambert\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/all-nm-taxes\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Steve &#038; 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