{"id":6307,"date":"1999-05-10T10:50:18","date_gmt":"1999-05-10T16:50:18","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6307"},"modified":"2026-04-11T13:35:52","modified_gmt":"2026-04-11T19:35:52","slug":"joseph-and-toni-rene-salinas","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/05\/10\/joseph-and-toni-rene-salinas\/","title":{"rendered":"Joseph and Toni Rene Salinas"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][\/et_pb_text][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;]<div id=\"_6a6b25c61de0495889c3e4fc324944bd_ctl01_ctl09_ListViewItemControl_8\" class=\"blogItem\">\n<div class=\"blogItem\">\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">05\/10\/1999<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/99-20__joseph_and_toni_rene_salinas.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">99-20<\/a><\/p>\n<p>Taxpayers, who had wages from employment in New Mexico, filed New Mexico PIT returns reporting zero income and requesting a refund of taxes withheld by their employers. The refund was denied and Taxpayers protested, claiming 1) they are not subject to federal income tax because they do not reside within a federal territory; 2) their wages are not taxable because wages are not derived from a taxable source; 3) they do not come within the definition of an \u201cemployee\u201d set out in IRC \u00a7 3401(c); 4) the federal government does not have authority to impose tax on the wages of private individuals; 5) the federal income tax system is voluntary and they do not choose to volunteer; 6) they \u201cinhabit\u201d New Mexico but are not residents of New Mexico; 7) the Department is in default for failing to respond to Taxpayers\u2019 demands for information. Taxpayers\u2019 arguments are without merit. Taxpayers are liable for payment of New Mexico income tax and are not entitled to a refund of income taxes withheld by their employers. Protest denied.<\/p>\n<\/div>\n<\/div>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>05\/10\/1999 99-20 Taxpayers, who had wages from employment in New Mexico, filed New Mexico PIT returns reporting zero income and requesting a refund of taxes withheld by their employers. The refund was denied and Taxpayers protested, claiming 1) they are not subject to federal income tax because they do not reside within a federal territory; [&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-6307","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>Joseph and Toni Rene Salinas : 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\/1999\/05\/10\/joseph-and-toni-rene-salinas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Joseph and Toni Rene Salinas : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"05\/10\/1999 99-20 Taxpayers, who had wages from employment in New Mexico, filed New Mexico PIT returns reporting zero income and requesting a refund of taxes withheld by their employers. 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