{"id":6949,"date":"2005-09-05T14:42:32","date_gmt":"2005-09-05T20:42:32","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6949"},"modified":"2026-04-11T13:34:22","modified_gmt":"2026-04-11T19:34:22","slug":"jo-ann-stockton","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/09\/05\/jo-ann-stockton\/","title":{"rendered":"Jo Ann Stockton"},"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\">09\/05\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-18__joann_stockton.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-18<\/a><\/p>\n<p>Based upon information provided by the Internal Revenue Service, the Department assessed the taxpayer for $330.00 of 1999 personal income tax, plus penalty and interest. \u00a0The taxpayer protested the assessment and the tax lien subsequently filed by the Department. \u00a0The protest addressed five issues: \u00a01) whether the IRS\u2019s disclosure of information met the requirements of 26 U.S.C. \u00a7 6103, 2) whether the IRS\u2019s Revenue Agent Report had to be signed under penalty of perjury pursuant to the provisions of 26 U.S.C. \u00a7 6065, 3) whether the taxpayer\u2019s wage income was subject to personal income tax, 4) whether the Department\u2019s Claim of Lien was valid, and 5) whether Department employees must file a surety bond with the New Mexico Secretary of State before they may legally execute their duties as state employees. \u00a0The hearing officer found in the Department\u2019s favor on all five issues and denied the protest.<\/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>09\/05\/2005 05-18 Based upon information provided by the Internal Revenue Service, the Department assessed the taxpayer for $330.00 of 1999 personal income tax, plus penalty and interest. \u00a0The taxpayer protested the assessment and the tax lien subsequently filed by the Department. \u00a0The protest addressed five issues: \u00a01) whether the IRS\u2019s disclosure of information met the [&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-6949","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>Jo Ann Stockton : 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\/09\/05\/jo-ann-stockton\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jo Ann Stockton : All NM 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