The taxpayer and his wife have rented the same house in Albuquerque since the mid-1990s. Although the taxpayer has had jobs in several different states during the last ten years, the taxpayer’s family remained in the couple’s home in Albuquerque, and the taxpayer always returned to that home when his out-of-state jobs ended. From September 2000 to July 2002, the taxpayer worked and maintained an apartment in Texas, but never changed his New Mexico driver’s license, car registration or voter registration. After the Texas job ended, the taxpayer again returned to the house he and his wife shared in Albuquerque. The taxpayer did not report his Texas income to New Mexico. In 2005, the Department assessed the taxpayer for New Mexico personal income tax on the income he earned in Texas during 2001 and 2002. The taxpayer protested, stating that he was a resident of Texas during that time period. The hearing officer concluded that the taxpayer never abandoned New Mexico as his domicile and, as a New Mexico resident, was liable for personal income tax during the period in question. The taxpayer’s protest was denied.
Howard B. Henderson