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STOCKTON v. N.M. TAXATION & REVENUE DEPT.

No. 26,041.

161 P.3d 905 (2007)

2007-NMCA-071

Jo Ann STOCKTON and Brooky Stockton, Appellants, v. State of NEW MEXICO TAXATION AND REVENUE DEPARTMENT and Margaret B. Alcock, Hearing Officer for Taxation and Revenue Department, Appellees.

Court of Appeals of New Mexico.

April 20, 2007.

Attorney(s) appearing for the Case

Jo Ann Stockton, Brooky Stockton, Cedar Crest, NM, Pro se Appellants.

Gary K. King, Attorney General, Elizabeth K. Korsmo, Special Assistant Attorney General, Santa Fe, NM for Appellees.

OPINION

PICKARD, Judge.

{1} Pro se Appellants, Jo Ann and Brooky Stockton (Taxpayers), appeal from an administrative decision and order denying their protest of a tax lien filed by the New Mexico Taxation and Revenue Department (Department). Taxpayers raise several technical challenges to the manner in which the Department obtained and utilized Ms. Stockton's federal income tax information. Taxpayers also challenge the authority of the Department's hearing...

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