{"id":6638,"date":"2006-08-11T12:31:36","date_gmt":"2006-08-11T18:31:36","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6638"},"modified":"2026-04-11T13:34:18","modified_gmt":"2026-04-11T19:34:18","slug":"cary-brooks","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2006\/08\/11\/cary-brooks\/","title":{"rendered":"Cary Brooks"},"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\">08\/11\/2006<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/06-13__cary_brooks.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">06-13<\/a><\/p>\n<p>The Taxpayer is a New Mexico resident who took a job in California in mid-2000. \u00a0Upon moving, the Taxpayer informed his car insurance company of his new address, but did not change his New Mexico driver\u2019s license or registration. \u00a0While the Taxpayer was living in California he made trips to New Mexico to purchase and register a new car and renew his driver\u2019s license, listing a New Mexico address as his residence and mailing address. \u00a0The Taxpayer did not file a federal income tax return for the year 2000 until March 2003. \u00a0He did not file a state income tax return for California or New Mexico. \u00a0In 2005 the Department assessed the taxpayer for personal income tax, penalty and interest on the total of the income reported on the Taxpayer\u2019s federal return. \u00a0The Taxpayer protested the assessment for the portion of the income which was earned in California. \u00a0To support this protest, the Taxpayer filed both New Mexico and California income tax returns allocating his California wages to that state. \u00a0Although the Hearing Officer determined that the Taxpayer remained a New Mexico resident during 2000, he was allowed to take a credit against his New Mexico tax liability for the tax paid to California. \u00a0The Taxpayer\u2019s protest was granted in part and denied in part.<\/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>08\/11\/2006 06-13 The Taxpayer is a New Mexico resident who took a job in California in mid-2000. \u00a0Upon moving, the Taxpayer informed his car insurance company of his new address, but did not change his New Mexico driver\u2019s license or registration. \u00a0While the Taxpayer was living in California he made trips to New Mexico to [&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":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6638","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>Cary Brooks : 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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