{"id":6799,"date":"2005-10-17T13:04:01","date_gmt":"2005-10-17T19:04:01","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6799"},"modified":"2026-04-11T13:34:21","modified_gmt":"2026-04-11T19:34:21","slug":"donald-barnes","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/10\/17\/donald-barnes\/","title":{"rendered":"Donald Barnes"},"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\">10\/17\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-22__donald_barnes.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-22<\/a><\/p>\n<p>The taxpayer protested an assessment of 1999 personal income tax that was based on information the Department received from the IRS. \u00a0The taxpayer argued that his income did not fit the definition of \u201cgross income\u201d defined in the Internal Revenue Code; that only the Secretary of the United States Treasury had authority to determine the taxpayer\u2019s liability for state tax; and that the information exchanged between the IRS and the Department was based upon fraud and errors. \u00a0The Department moved for summary judgment, and the taxpayer failed to file a response. \u00a0The hearing officer granted the Department\u2019s motion, finding that the taxpayer\u2019s first argument resulted from an erroneous reading of the Internal Revenue Code; that there was no legal authority to support the taxpayer\u2019s argument that only the Secretary of the Treasury may determine and assess New Mexico personal income taxes; and that the information exchange agreement between the Department and the IRS met statutory requirements. \u00a0The taxpayer\u2019s protest was denied.<\/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>10\/17\/2005 05-22 The taxpayer protested an assessment of 1999 personal income tax that was based on information the Department received from the IRS. \u00a0The taxpayer argued that his income did not fit the definition of \u201cgross income\u201d defined in the Internal Revenue Code; that only the Secretary of the United States Treasury had authority 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-6799","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>Donald Barnes : 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\/2005\/10\/17\/donald-barnes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Donald Barnes : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"10\/17\/2005 05-22 The taxpayer protested an assessment of 1999 personal income tax that was based on information the Department received from the IRS. \u00a0The taxpayer argued that his income did not fit the definition of \u201cgross income\u201d defined in the Internal Revenue Code; 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