Saiz Trucking & Earthmoving v. N.M. Taxation & Revenue Dep't ( 2016 )

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1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO
2 IN THE MATTER OF THE PROTEST
3 OF SAIZ TRUCKING AND EARTHMOVING,
4 TO ASSESSMENT ISSUED UNDER
5 LETTER ID. NO. L0680042816,
6 SAIZ TRUCKING AND
7 EARTHMOVING,
8 Protestant-Appellant/Cross-Appellee,
9 v. NO. 35,026
10 NEW MEXICO TAXATION AND
11 REVENUE DEPARTMENT,
12 Respondent-Appellee/Cross-Appellant.
13 APPEAL FROM THE TAXATION & REVENUE DEPARTMENT
14 Dee Dee Hoxie, Hearing Officer
15 Wayne G. Chew, P.C.
16 Wayne G. Chew
17 Albuquerque, NM
18 for Appellant/Cross-Appellee
19 Hector Balderas, Attorney General
20 Elena Morgan, Special Assistant Attorney General
21 New Mexico Taxation & Revenue Department
22 Legal Services Bureau
1 Santa Fe, NM
2 for Appellee/Cross-Appellant
3 MEMORANDUM OPINION
4 KENNEDY, Judge.
5 {1} The disposition in this memorandum opinion relates only to the cross-appeal
6 filed by New Mexico Taxation and Revenue Department (the Department). The
7 Department filed a cross-appeal from the hearing officer’s administrative decision
8 denying the Department’s motion to reconsider. Unpersuaded that the Department’s
9 docketing statement demonstrated error, our notice proposed summary affirmance
10 relative to the Department’s cross-appeal. The Department has not filed a
11 memorandum opposing summary affirmance, and the time for doing so has expired.
12 For the reasons in our notice, we affirm. Saiz Trucking and Earthmoving’s direct
13 appeal, alone, will proceed to be decided on the general calendar.
14 {2} The Department’s cross-appeal is HEREBY AFFIRMED.
15 {3} IT IS SO ORDERED.
16 _______________________________
17 RODERICK T. KENNEDY, Judge
18 WE CONCUR:
19 _________________________________
20 JAMES J. WECHSLER, Judge
2
1 _________________________________
2 J. MILES HANISEE, Judge
3