{"id":6422,"date":"2008-05-02T11:15:18","date_gmt":"2008-05-02T17:15:18","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6422"},"modified":"2026-04-11T13:33:29","modified_gmt":"2026-04-11T19:33:29","slug":"joseph-kathy-mailander","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2008\/05\/02\/joseph-kathy-mailander\/","title":{"rendered":"Joseph & Kathy Mailander"},"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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05\/02\/2008<\/div>\n<\/div>\n
\n

08-02<\/a><\/p>\n

During the period at issue, the Taxpayer and his wife had a home in Las Cruces and maintained New Mexico voter and vehicle registrations and New Mexico driver\u2019s licenses. \u00a0The Taxpayer\u2019s wife also ran a business out of their Las Cruces home. \u00a0In 1998, the Taxpayer took a position at an automobile dealership in El Paso, Texas. \u00a0He leased a small apartment in El Paso where he stayed when it was too late to commute to his home in Las Cruces. \u00a0When he began working in Texas, the Taxpayer asked the Department whether his wages would be subject to New Mexico personal income tax. \u00a0He was told that if he established residence in Texas and spent fewer than 185 days in New Mexico each year, his wages would not be subject to tax. \u00a0The Taxpayer did not inquire as to the criteria used to establish residency or review New Mexico law or regulations on the subject. \u00a0The Taxpayer did not keep a log of the nights he spent in Texas, but after leasing the apartment, he and his wife stopped filing New Mexico income tax returns. \u00a0In 2005, the Department contacted the Taxpayer regarding his 2000 and 2001 taxes. \u00a0He responded by sending in his Texas lease with a notation that he was a full-time resident of Texas. \u00a0He failed to disclose that he maintained a permanent home, voter and vehicle registrations, and a driver\u2019s license in New Mexico. \u00a0The Department accepted the Taxpayer\u2019s response and did not make further inquiries until 2007, when a supervisor researched the Taxpayer\u2019s MVD and voter registration records for the 2004 tax year. \u00a0An assessment was subsequently issued for 2004. \u00a0The Taxpayer protested, arguing that the Department\u2019s acceptance of his Texas residency for the earlier tax years bound the Department for the 2004 tax year. \u00a0At the hearing, the Taxpayer conceded that he and his wife were residents of New Mexico during the period in question, but continued to argue that the Department\u2019s previous advice and actions excused him from payment of taxes otherwise due. \u00a0The hearing officer held that the facts did not support a finding of estoppel and denied the protest.?<\/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":"

05\/02\/2008 08-02 During the period at issue, the Taxpayer and his wife had a home in Las Cruces and maintained New Mexico voter and vehicle registrations and New Mexico driver\u2019s licenses. \u00a0The Taxpayer\u2019s wife also ran a business out of their Las Cruces home. \u00a0In 1998, the Taxpayer took a position at an automobile dealership […]<\/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-6422","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\nJoseph & Kathy Mailander : 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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