Leonora Lorenzo



The Taxpayer was a New Mexico resident in 1998, but did not file federal or state income tax returns for that year.  In 2004, the IRS assessed the Taxpayer for the federal tax due on her 1998 income.  In 2006, based on information received from the IRS, the Department assessed the Taxpayer for 1998 New Mexico personal income tax, plus penalty and interest.  The Taxpayer protested, raising numerous legal and “spiritual” arguments challenging her obligation to pay personal income taxes.  The Taxpayer did not provide any evidence to prove that the information the Department received from the IRS concerning the amount of her 1998 income was incorrect.  Held:  The Taxpayer’s legal arguments were without merit, and she failed to meet her burden of proving that the Department’s assessment was incorrect.  Protest denied.