{"id":6531,"date":"2007-02-05T11:46:43","date_gmt":"2007-02-05T18:46:43","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6531"},"modified":"2026-04-11T13:34:16","modified_gmt":"2026-04-11T19:34:16","slug":"leonora-lorenzo","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/02\/05\/leonora-lorenzo\/","title":{"rendered":"Leonora Lorenzo"},"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\">02\/05\/2007<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"http:\/\/07-01__leonora_lorenzo.pdf\/\" target=\"_blank\" rel=\"noopener noreferrer\">07-01<\/a><\/p>\n<p>The Taxpayer was a New Mexico resident in 1998, but did not file federal or state income tax returns for that year. \u00a0In 2004, the IRS assessed the Taxpayer for the federal tax due on her 1998 income. \u00a0In 2006, based on information received from the IRS, the Department assessed the Taxpayer for 1998 New Mexico personal income tax, plus penalty and interest. \u00a0The Taxpayer protested, raising numerous legal and \u201cspiritual\u201d arguments challenging her obligation to pay personal income taxes. \u00a0The Taxpayer did not provide any evidence to prove that the information the Department received from the IRS concerning the amount of her 1998 income was incorrect. \u00a0Held: \u00a0The Taxpayer\u2019s legal arguments were without merit, and she failed to meet her burden of proving that the Department\u2019s assessment was incorrect. \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>02\/05\/2007 07-01 The Taxpayer was a New Mexico resident in 1998, but did not file federal or state income tax returns for that year. \u00a0In 2004, the IRS assessed the Taxpayer for the federal tax due on her 1998 income. \u00a0In 2006, based on information received from the IRS, the Department assessed the Taxpayer for [&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-6531","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>Leonora Lorenzo : 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\/02\/05\/leonora-lorenzo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Leonora Lorenzo : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"02\/05\/2007 07-01 The Taxpayer was a New Mexico resident in 1998, but did not file federal or state income tax returns for that year. \u00a0In 2004, the IRS assessed the Taxpayer for the federal tax due on her 1998 income. \u00a0In 2006, based on information received from the IRS, the Department assessed the Taxpayer for [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2007\/02\/05\/leonora-lorenzo\/\" \/>\n<meta property=\"og:site_name\" content=\"All NM Taxes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2007-02-05T18:46:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:34:16+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" 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