{"id":6486,"date":"2007-06-12T11:34:25","date_gmt":"2007-06-12T17:34:25","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6486"},"modified":"2026-04-11T13:33:32","modified_gmt":"2026-04-11T19:33:32","slug":"salomon-l-rael","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/06\/12\/salomon-l-rael\/","title":{"rendered":"Salomon L. Rael"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][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;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">06\/12\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/07-11__salomon_rael.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">07-11<\/a><\/p>\n<p>In 2004, the IRS notified the Taxpayer that an examination of his 2000 and 2001 federal income tax returns revealed a substantial underreporting of compensation. \u00a0The reports that notified the Taxpayer, referred to as \u201cRARs\u201d were not signed, but did include the name and employee identification number of the federal agent who made the adjustments. \u00a0The IRS informed the Department of this adjustment and the Department assessed the Taxpayer for additional New Mexico personal income tax for the tax years in question. \u00a0The Taxpayer protested, arguing that the RAR was invalid because it was not signed under penalty of perjury and that the Department had not followed required procedures in obtaining copies of the RARs. \u00a0The Taxpayer did not deny that he earned the income on which the assessment was based. \u00a0 \u00a0Held: \u00a0The Taxpayer\u2019s legal \u00a0arguments have been addressed and rejected by the New Mexico Court of Appeals; the Taxpayer failed to introduce any factual evidence to meet his burden of proving that the assessments issued by the Department were incorrect. \u00a0 \u00a0Protest denied.\u00a0<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>06\/12\/2007 07-11 In 2004, the IRS notified the Taxpayer that an examination of his 2000 and 2001 federal income tax returns revealed a substantial underreporting of compensation. \u00a0The reports that notified the Taxpayer, referred to as \u201cRARs\u201d were not signed, but did include the name and employee identification number of the federal agent who made [&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-6486","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Salomon L. Rael : 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\/2007\/06\/12\/salomon-l-rael\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Salomon L. 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