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VIGIL v. NEW MEXICO TAX'N & REVENUE DEP'T

No. A-1-CA-38317.

514 P.3d 15 (2022)

2022-NMCA-032

Gabriel M. VIGIL and Elauterio Vigil, Protestants-Appellants, v. NEW MEXICO TAXATION & REVENUE DEPARTMENT, Respondent-Appellee In the Matter of the Protest to Assessment Issued on March 14, 2018.

Court of Appeals of New Mexico.

Filing Date: March 31, 2022.

Attorney(s) appearing for the Case

Sanchez, Mowrer & Desiderio, P.C., Robert J. Desiderio , Albuquerque, NM, Anthony B. Jeffries , Albuquerque, NM, for Appellants.

Hector H. Balderas , Attorney General, Cordelia Friedman , Special Assistant Attorney General, Santa Fe, NM, for Appellee.

OPINION

{1} Taxpayers Elauterio Vigil and Gabriel Vigil1 appeal the assessments of taxes for tax years 2008, 2009, 2010, and 2011, arising from the operation of Prestige Towing & Recovery, Inc. (Prestige). The administrative hearing officer (Hearing Officer) determined that the...

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