{"id":7256,"date":"2003-09-11T15:47:09","date_gmt":"2003-09-11T21:47:09","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7256"},"modified":"2026-04-11T13:34:43","modified_gmt":"2026-04-11T19:34:43","slug":"paul-bunch","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2003\/09\/11\/paul-bunch\/","title":{"rendered":"Paul Bunch"},"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\/11\/2003<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/03-18__paul_bunch.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">03-18<\/a><\/p>\n<p>The taxpayer lives in Los Alamos, New Mexico, and owns houses in Texas, which he manages as rental units. \u00a0In 1996, the taxpayer registered to vote in Texas, but he has maintained his mailing address and telephone number at his Los Alamos residence. \u00a0The taxpayer acknowledges that he currently is a New Mexico resident. \u00a0Using the address of one of his rental homes in Texas, the taxpayer filed a \u201cnonresident\u201d 1999 New Mexico personal income tax return. On Form PIT-B, of his 1999 income the taxpayer allocated to New Mexico only the $1,268 his wife earned from her employment in Los Alamos. The Department adjusted the taxpayer\u2019s 1999 PIT-1 to allocate all the couple\u2019s income to New Mexico, based on the Department\u2019s position that the taxpayers were New Mexico residents during 1999. \u00a0The Department assessed tax, penalty and interest for tax year 1999. \u00a0The taxpayer filed a written protest of the assessment, contending that he and his wife were residents of Texas in 1999. \u00a0The taxpayer further maintains that, even if he was a New Mexico resident in 1999, he is entitled to exclude from tax certain income from non-New Mexico sources. \u00a0The evidence shows that the taxpayers been New Mexico residents since 1988 and have not taken affirmative action to establish a permanent residence in Texas. \u00a0The taxpayers should have reported their 1999 income to New Mexico on the basis of New Mexico residency. The taxpayer\u2019s protest was denied, but the Department did allow additional allocations of income to other states and reduced the amounts assessed.<\/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\/11\/2003 03-18 The taxpayer lives in Los Alamos, New Mexico, and owns houses in Texas, which he manages as rental units. \u00a0In 1996, the taxpayer registered to vote in Texas, but he has maintained his mailing address and telephone number at his Los Alamos residence. \u00a0The taxpayer acknowledges that he currently is a New Mexico [&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-7256","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>Paul Bunch : 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\/2003\/09\/11\/paul-bunch\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Paul Bunch : All NM Taxes\" \/>\n<meta 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