This summary was computer-generated without any editorial revision. It is not official, has not been checked for accuracy, and is NOT citable.
Facts
- Louie Casias appealed against the New Mexico Taxation and Revenue Department regarding a notice of claim of tax lien issued under Letter ID No. L1687629360. The specifics leading to the issuance of the tax lien and the grounds of the protest by Casias are not detailed in the provided text.
Procedural History
- Administrative Hearings Office, Chris Romero, Hearing Officer: The initial decision from which Louie Casias appealed is not described in the provided text.
Parties' Submissions
- Protestant-Appellant: The arguments and evidence presented by Louie Casias are not specified in the provided text (N/A).
- Respondent-Appellee: The New Mexico Taxation and Revenue Department's counterarguments and evidence are not detailed in the provided text.
Legal Issues
- Whether the notice of claim of tax lien issued to Louie Casias under Letter ID No. L1687629360 was valid and enforceable.
Disposition
- The Court of Appeals of New Mexico affirmed the decision of the Administrative Hearings Office (para 2).
Reasons
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Per LINDA M. VANZI, Chief Judge (MICHAEL E. VIGIL, Judge, JENNIFER L. ATTREP, Judge concurring): The court proposed summary affirmance for reasons stated in a notice of proposed summary disposition. No memorandum opposing summary affirmance was filed, and the time for doing so expired, leading to the affirmation of the lower decision (paras 1-3).
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