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CASIAS V. N.M TAXATION AND REVENUE DEP'T.

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 Please see Rule 12-405 NMRA for restrictions on the citation of unpublished memorandum opinions.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.

LOUIE CASIAS,
Protestant-Appellant,
v.
NEW MEXICO TAXATION AND
REVENUE DEPARTMENT,
Respondent-Appellee.
IN THE MATTER OF THE PROTEST OF LOUIE CASIAS
TO NOTICE OF CLAIM OF TAX LIEN ISSUED UNDER
LETTER ID NO. L1687629360.

No. A-1-CA-36489

COURT OF APPEALS OF NEW MEXICO

October 30, 2018


APPEAL FROM THE ADMINISTRATIVE HEARINGS OFFICE, Chris Romero, Hearing Officer

COUNSEL

Wayne G. Chew, P.C., Wayne G. Chew, Albuquerque, NM, for Appellant

Hector H. Balderas, Attorney General, Jama E. Fisk, Special Assistant Attorney General, Santa Fe, NM, for Appellee

JUDGES

LINDA M. VANZI, Chief Judge. WE CONCUR: MICHAEL E. VIGIL, Judge, JENNIFER L. ATTREP, Judge

AUTHOR: LINDA M. VANZI

MEMORANDUM OPINION

VANZI, Chief Judge.

{1}       Summary affirmance was proposed for the reasons stated in the notice of proposed summary disposition. No memorandum opposing summary affirmance has been filed and the time for doing so has expired.

{2}       AFFIRMED.

{3}       IT IS SO ORDERED.

LINDA M. VANZI, Chief Judge

WE CONCUR:

MICHAEL E. VIGIL, Judge

JENNIFER L. ATTREP, Judge

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