Jo Ann Stockton



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.  The taxpayer protested the assessment and the tax lien subsequently filed by the Department.  The protest addressed five issues:  1) whether the IRS’s disclosure of information met the requirements of 26 U.S.C. § 6103, 2) whether the IRS’s Revenue Agent Report had to be signed under penalty of perjury pursuant to the provisions of 26 U.S.C. § 6065, 3) whether the taxpayer’s wage income was subject to personal income tax, 4) whether the Department’s 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.  The hearing officer found in the Department’s favor on all five issues and denied the protest.