{"id":7106,"date":"2004-08-17T15:13:33","date_gmt":"2004-08-17T21:13:33","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7106"},"modified":"2026-04-11T13:34:40","modified_gmt":"2026-04-11T19:34:40","slug":"nicholas-j-drobot","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2004\/08\/17\/nicholas-j-drobot\/","title":{"rendered":"Nicholas J. Drobot"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.20.2&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">08\/17\/2004<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/04-11__nicholas_drobot.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">04-11<\/a><\/p>\n<p>The taxpayer filed a written protest to the Department\u2019s assessment of 1999 personal income tax, claiming that he was not a New Mexico resident during 1999. \u00a0The parties engaged in discovery and the hearing officer consulted with both parties to insure that they would be available on the day set for the administrative hearing. \u00a0Shortly before the scheduled hearing, the taxpayer sent a letter to the hearing officer, stating that he would be unable to attend the hearing because he had moved back to the State of New York. \u00a0The taxpayer\u2019s letter included various documents he asked the hearing officer to consider in deciding the taxpayer\u2019s protest. \u00a0The taxpayer\u2019s protest was denied based on his failure to appear. \u00a0Section 7-1-17 NMSA 1978 provides that any assessment of taxes by the Department is presumed to be correct, and it is the taxpayer\u2019s burden to provide evidence and legal argument to establish that he is entitled to an abatement. \u00a0Unsworn statements and documents submitted by mail are not sufficient to meet this burden. \u00a0Further, Section 7-1-16 provides that a taxpayer who elects not to appear for the administrative hearing becomes a delinquent taxpayer. \u00a0By failing to appear, the taxpayer effectively abandoned his protest and forfeited his right to contest his liability for the assessment.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#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\/17\/2004 04-11 The taxpayer filed a written protest to the Department\u2019s assessment of 1999 personal income tax, claiming that he was not a New Mexico resident during 1999. \u00a0The parties engaged in discovery and the hearing officer consulted with both parties to insure that they would be available on the day set for the administrative [&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-7106","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>Nicholas J. 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