{"id":7643,"date":"2002-12-30T17:09:02","date_gmt":"2002-12-31T00:09:02","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7643"},"modified":"2026-04-11T13:35:02","modified_gmt":"2026-04-11T19:35:02","slug":"john-f-gilliam-jr-and-martha-l-gilliam","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2002\/12\/30\/john-f-gilliam-jr-and-martha-l-gilliam\/","title":{"rendered":"John F. Gilliam Jr. and Martha L. Gilliam"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][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\">12\/30\/2002<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/02-33__john_f_gilliam_jr_and_martha_l_gilliam.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">02-33<\/a><\/p>\n<p>The Taxpayers failed to file New Mexico income tax returns for the 1994 and 1995 tax years. \u00a0In 1997, the Department assessed the Taxpayers for personal income tax, penalty, and interest for those years. \u00a0The Taxpayers protested the assessment, arguing: \u00a01) \u00a0the Taxpayers are not &#8220;individuals&#8221; or &#8220;persons&#8221; upon whom the income tax is imposed and 2) New Mexico does not have authority to make an independent determination of the Taxpayers&#8217; federal adjusted gross income for purposes of assessing New Mexico personal income tax. \u00a0Held: \u00a01) the Taxpayers are &#8220;natural persons&#8221; and thus &#8220;individuals&#8221; who are subject to the imposition of personal income tax pursuant to the New Mexico Income Tax Act; and 2) the Department has authority to determine the Taxpayers&#8217; federal adjusted gross income for purposes of determining their New Mexico taxable income, regardless of whether the Taxpayers&#8217; federal return has been adjusted by the IRS. Protest 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>12\/30\/2002 02-33 The Taxpayers failed to file New Mexico income tax returns for the 1994 and 1995 tax years. \u00a0In 1997, the Department assessed the Taxpayers for personal income tax, penalty, and interest for those years. \u00a0The Taxpayers protested the assessment, arguing: \u00a01) \u00a0the Taxpayers are not &#8220;individuals&#8221; or &#8220;persons&#8221; upon whom the income tax [&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-7643","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>John F. 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