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HAMMACK v. NEW MEXICO TRD

No. A-1-CA-34432.

406 P.3d 978 (2017)

2017-NMCA-086

Thomas and Leslie HAMMACK, Protestants-Appellants, v. NEW MEXICO TAXATION AND REVENUE DEPARTMENT, Respondent-Appellee.

Court of Appeals of New Mexico.

Certiorari Denied, August 3, 2017, No. S-1-SC-36494.

Attorney(s) appearing for the Case

Betzer, Roybal & Eisenberg, P.C., Gary D. Eisenberg , Albuquerque, NM, for Appellants.

Hector H. Balderas , Attorney General, Elena Romero Morgan , Special Assistant Attorney General, Santa Fe, NM, for Appellee.

OPINION

{1} Thomas and Leslie Hammack (collectively, Taxpayers) appeal from the decision and order of the hearing officer affirming the New Mexico Taxation and Revenue Department's (the Department) assessment of unpaid personal income tax and interest for tax years 2009-2010, and unpaid personal income...

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