Casias v. New Mexico Taxation & Revenue Dep't

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This memorandum opinion was not selected for publication in the New Mexico Appellate Reports. Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum opinions. Please also note that this electronic memorandum opinion may contain computer-generated errors or other deviations from the official paper version filed by the Court of Appeals and does not include the filing date. 1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO 2 LOUIE CASIAS, 3 Protestant-Appellant, 4 v. 5 6 NEW MEXICO TAXATION AND 7 REVENUE DEPARTMENT, 8 NO. A-1-CA-36489 Respondent-Appellee. 9 IN THE MATTER OF THE PROTEST OF LOUIE CASIAS 10 TO NOTICE OF CLAIM OF TAX LIEN ISSUED UNDER 11 LETTER ID NO. L1687629360. 12 APPEAL FROM THE ADMINISTRATIVE HEARINGS OFFICE 13 Chris Romero, Hearing Officer 14 Wayne G. Chew, P.C. 15 Wayne G. Chew 16 Albuquerque, NM 17 for Appellant 18 Hector H. Balderas, Attorney General 19 Jama E. Fisk, Special Assistant Attorney General 20 Santa Fe, NM 21 for Appellee 1 MEMORANDUM OPINION 2 VANZI, Chief Judge. 3 {1} Summary affirmance was proposed for the reasons stated in the notice of 4 proposed summary disposition. No memorandum opposing summary affirmance has 5 been filed and the time for doing so has expired. 6 {2} AFFIRMED. 7 {3} IT IS SO ORDERED. 8 9 _______________________________ LINDA M. VANZI, Chief Judge 10 WE CONCUR: 11 _________________________________ 12 MICHAEL E. VIGIL, Judge 13 _________________________________ 14 JENNIFER L. ATTREP, Judge 2

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