{"id":5337,"date":"2012-10-04T14:45:17","date_gmt":"2012-10-04T20:45:17","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5337"},"modified":"2026-04-11T13:32:28","modified_gmt":"2026-04-11T19:32:28","slug":"tom-conway","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2012\/10\/04\/tom-conway\/","title":{"rendered":"Tom Conway"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.7.0″ _module_preset=”default”][et_pb_row _builder_version=”4.7.0″ _module_preset=”default”][et_pb_column _builder_version=”4.7.0″ _module_preset=”default” type=”4_4″][et_pb_text _builder_version=”4.7.0″ _module_preset=”default” hover_enabled=”0″ sticky_enabled=”0″]<\/p>\n

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10\/04\/2012<\/div>\n<\/div>\n
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12-21<\/a><\/p>\n

The Taxpayer was a resident and domicile of Las Cruces, New Mexico for at least the ten years before 2004. \u00a0He ran his own business in Las Cruces until 2003. \u00a0After closing his business, the Taxpayer sought work for needed income and medical insurance for his wife\u2019s ongoing medical expenses, as she has a serious condition that prevents her from working. \u00a0In late 2003, the Taxpayer sought employment with the United States Merchant Marines. \u00a0The Taxpayer went to Florida, where he obtained a temporary position aboard a ship with the Merchant Marines. \u00a0The Taxpayer\u2019s wife remained in Las Cruces. \u00a0In August and September 2004, the Taxpayer returned to New Mexico to visit family. \u00a0During 2004, the Taxpayer voted in New Mexico, had three cars registered in New Mexico, and changed his voter registration in New Mexico from one Las Cruces address to another as his wife had moved out of their rented home into a mobile home after he went to Florida initially. \u00a0In 2005, the Taxpayer received a permanent posting on a ship ported out of Corpus Christi, Texas. \u00a0In 2006, the Taxpayer purchased and registered a vehicle in New Mexico. \u00a0On July 10, 2007, as a result of a tape match with the IRS, New Mexico assessed the Taxpayer for unpaid 2004 personal income tax, penalty and interest. \u00a0The Taxpayer filed a written protest to the assessment. \u00a0In 2008, the Taxpayer registered to vote in Texas, at some point in 2008 or 2009, he obtained a Texas driver\u2019s license, and on January 21, 2009, the Taxpayer re-registered his vehicle in Texas. \u00a0At various points, the Taxpayer spoke to three different tax professionals, none of whom he retained, who told him that he was not required to pay New Mexico personal income tax. \u00a0There is no evidence regarding which facts he disclosed to these individuals before receiving their advice. \u00a0At the hearing, the hearing officer found that the evidence established that the Taxpayer did not change his domicile from New Mexico to any other location in 2004. \u00a0This conclusion was reached by considering the twelve domicile factors set forth in Regulation 3.3.1.9(C)(4) NMAC. \u00a0Additionally, the hearing officer found that the Taxpayer\u2019s reliance on the advice of the tax professionals he spoke to did not provide enough cause to abate penalty. \u00a0The Taxpayer\u2019s protest was denied.<\/p>\n<\/div>\n

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Back to Tax Decisions & Orders<\/a><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

10\/04\/2012 12-21 The Taxpayer was a resident and domicile of Las Cruces, New Mexico for at least the ten years before 2004. \u00a0He ran his own business in Las Cruces until 2003. \u00a0After closing his business, the Taxpayer sought work for needed income and medical insurance for his wife\u2019s ongoing medical expenses, as she has […]<\/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-5337","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nTom Conway : 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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