{"id":6338,"date":"1999-05-28T10:57:20","date_gmt":"1999-05-28T16:57:20","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6338"},"modified":"2026-04-11T13:35:51","modified_gmt":"2026-04-11T19:35:51","slug":"donald-and-lori-breuer","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/05\/28\/donald-and-lori-breuer\/","title":{"rendered":"Donald and Lori Breuer"},"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 class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">05\/28\/1999<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/99-22__donald_and_lori_breuer.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">99-22<\/a><\/p>\n<p>Taxpayer, who had wages from employment in New Mexico, filed New Mexico PIT returns reporting zero income and requesting a refund of taxes withheld by his employer. The Department estimated the Taxpayer\u2019s income based on prior years\u2019 returns and issued assessments that included the 50 percent civil fraud penalty. Taxpayer protested, claiming 1) the wages are not taxable because they are not derived from a taxable source; 2) he does not come within the definition of an \u201cemployee\u201d set out in IRC \u00a7 3401(c); 3) he was not required to file a federal income tax return because Form 1040 is not listed by the Office of Management and Budget as a form required to be filed under Treasury Regulation \u00a7 1.1-1. Taxpayer\u2019s arguments are without merit. Taxpayer is liable for payment of New Mexico income tax, adjusted to reflect the actual wages and withholding shown on his W-2 forms. Taxpayer is not liable for the 50 percent fraud penalty because the Department failed to show that Taxpayer filed zero returns with willful intent to evade or defeat tax. Protest granted in part and denied in part.<\/p>\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\/28\/1999 99-22 Taxpayer, who had wages from employment in New Mexico, filed New Mexico PIT returns reporting zero income and requesting a refund of taxes withheld by his employer. The Department estimated the Taxpayer\u2019s income based on prior years\u2019 returns and issued assessments that included the 50 percent civil fraud penalty. Taxpayer protested, claiming 1) [&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-6338","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>Donald and Lori Breuer : 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\/28\/donald-and-lori-breuer\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Donald and Lori Breuer : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"05\/28\/1999 99-22 Taxpayer, who had wages from employment in New Mexico, filed New Mexico PIT returns reporting zero income and requesting a refund of taxes withheld by his employer. 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