{"id":6354,"date":"1999-06-29T11:00:18","date_gmt":"1999-06-29T17:00:18","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6354"},"modified":"2026-04-11T13:35:51","modified_gmt":"2026-04-11T19:35:51","slug":"nestor-emmeline-dorothy-padilla","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/06\/29\/nestor-emmeline-dorothy-padilla\/","title":{"rendered":"Nestor &#038; Emmeline-Dorothy Padilla"},"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\">06\/29\/1999<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/99-23__nestor_and_emmeline-dorothy_padilla.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">99-23<\/a><\/p>\n<p>Taxpayer was issued three personal income tax assessments by the Department. The Department also claimed a lien on the Taxpayer\u2019s property. The Taxpayer filed a protest disputing the validity of the assessments and the lien making various tax protester arguments. Taxpayer failed to appear and present evidence at the hearing and therefore did not meet their burden of showing that the Department\u2019s assessments were incorrect or that the Department\u2019s tax lien did not comply with legal requirements. Protest denied.<\/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>06\/29\/1999 99-23 Taxpayer was issued three personal income tax assessments by the Department. The Department also claimed a lien on the Taxpayer\u2019s property. The Taxpayer filed a protest disputing the validity of the assessments and the lien making various tax protester arguments. Taxpayer failed to appear and present evidence at the hearing and therefore did [&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-6354","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>Nestor &amp; Emmeline-Dorothy Padilla : 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\/06\/29\/nestor-emmeline-dorothy-padilla\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nestor &amp; Emmeline-Dorothy Padilla : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"06\/29\/1999 99-23 Taxpayer was issued three personal income tax assessments by the Department. 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