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BREEN v. STATE TAXATION AND REVENUE DEPT.

Nos. 30,066, 30,048.

287 P.3d 379 (2012)

2012-NMCA-101

Peter BREEN, Plaintiff, and Tami Schneider, Non-Party Appellant, v. STATE of New Mexico TAXATION AND REVENUE DEPARTMENT, Dona Cook, and Carolyn Wolf, Defendants-Appellees.

Court of Appeals of New Mexico.

August 28, 2012.

Attorney(s) appearing for the Case

Tami Schneider, Santa Fe, NM, Pro Se, Appellant.

Michael Dickman , Santa Fe, NM, for Appellees.

OPINION

KENNEDY, Judge.

{1} In this consolidated appeal, we address whether the Tax Administration Act's (Act) provisions protecting the privacy of citizens' tax information, together with Rule 11-502 NMRA, which provides an evidentiary privilege for records and returns that are required by law to be made, applies to exclude gross receipts tax returns and other related documents from discovery in this case. Tami Schneider is not a party to this...

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