{"id":5621,"date":"2011-12-02T15:52:35","date_gmt":"2011-12-02T22:52:35","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=5621"},"modified":"2026-04-11T13:32:43","modified_gmt":"2026-04-11T19:32:43","slug":"william-diane-severns","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2011\/12\/02\/william-diane-severns\/","title":{"rendered":"William & Diane Severns"},"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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12\/02\/2011<\/div>\n<\/div>\n
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11-31<\/a><\/p>\n

The Taxpayers, who were residents of New Mexico beginning at least in 1977, filed joint New Mexico personal income tax returns for tax years 1977 through 2000. \u00a0For tax years 2001 through 2007, the Taxpayers did not file any personal income tax returns in New Mexico. \u00a0On June 13, 2008, the Department issued seven notices of assessment to the Taxpayers for unreported and unpaid personal income taxes, penalty and interest for those tax years. \u00a0The Taxpayers filed a written protest to the assessments, claiming that they had switched their place of residency from New Mexico to Nevada during the years in question. \u00a0During the hearing, the Taxpayers conceded that they were New Mexico residents in 2005, and withdrew their protest for that year. \u00a0The issue of whether the Taxpayers were residents for the other six years in question, and subject to New Mexico personal income tax for those years, remained to be decided at the hearing. \u00a0The Taxpayers had purchased a succession of RVs during the years in question, and spent time travelling the country and they purchased fixed RV lots in Nevada and Florida. \u00a0They also maintained their home in Albuquerque. \u00a0In 2000 and 2001, the Taxpayers consulted with a tax and estate-planning attorney about their desire to change their residency to Nevada. \u00a0He informed them that they could keep their Albuquerque home as a second home and still not be considered New Mexico residents. \u00a0Both Taxpayers had changed their voter registration from New Mexico to Nevada by 2004. \u00a0Taxpayers executed wills in which they testified that they were residents of Nevada. \u00a0One Taxpayer changed her driver\u2019s license to Nevada, while the other Taxpayer renewed his license in New Mexico for 8-years. \u00a0However, the Taxpayers continued to spend the majority of each year in New Mexico, including holidays. \u00a0They also conducted their daily living activities in New Mexico, which included medical and vision appointments, shopping, vehicle registrations, and still had their mail delivered to their Albuquerque address. \u00a0This day-to-day business and the time spent in New Mexico strongly indicated that this is where the Taxpayers truly lived. \u00a0 The hearing officer found that the Taxpayers were New Mexico residents during the tax years in question, and were required to pay the assessed personal income tax and interest. \u00a0The hearing officer also found that the Taxpayers were not negligent as they relied upon the advice of an attorney about the change of residency to Nevada. \u00a0Due to this, the penalty was to be abated. \u00a0The Taxpayer\u2019s protest was granted in part and denied in part.<\/p>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n

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":"

12\/02\/2011 11-31 The Taxpayers, who were residents of New Mexico beginning at least in 1977, filed joint New Mexico personal income tax returns for tax years 1977 through 2000. \u00a0For tax years 2001 through 2007, the Taxpayers did not file any personal income tax returns in New Mexico. \u00a0On June 13, 2008, the Department issued […]<\/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-5621","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nWilliam & Diane Severns : 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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