Court Opinion

ID: 9537290
Source: CourtListenerOpinion
Date Created: 2023-08-07 07:15:22.324109+00
Date Added: 2024-06-11T14:56:22.947239
License: Public Domain

SUTIN, Judge (specially concurring). Section 72-13-27(A), N.M.S.A.1953 (Repl. Vol. 10, pt. 2, Supp.1971) of the Tax Administration Act provides: A. Every person required by the provisions of any statute administered by the bureau to keep records and documents and every taxpayer shall maintain books of account or other records in a manner that zvill permit the acczirate computation of the state taxes or provide information required by the statute under zxihich he is reqzdred to keep records. [Emphasis added.] The evidence is undisputed that Archuleta’s books and records were not adequate to permit an accurate computation of the state tax. His testimony was based on supposition and guess. As a result, Archuleta did not satisfy the requirements of § 72-13-38(F), N.M.S.A.1953 (Repl. Vol. 10, pt. 2, Supp.1971). The taxpayer has a duty to provide the commissioner with books and records upon which to establish a standard for taxation as provided by law. If he fails to do so, he cannot complain of the best methods used by the commissioner. Under § 72-13-38(G), N.M.S.A.1953 (Repl. Vol. 10, pt. 2, Supp.1971), the commissioner has a duty to “ . . . render a _ decision in accordance with the law .and the evidence presented and admitted.” The facts of this case clearly show that the decision was supported by substantial evidence. The presumption of the correctness of the assessment was not overcome by Archuleta, and I agree that the judgment should be affirmed. McConnell v. State ex rel. Bureau of Revenue, 83 N.M. 386, 492 P.2d 1003 (Ct.App.1971).