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1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO

2 MICHAEL SERNA, 3 Petitioner-Appellee, v. NO. 32,135 NEW MEXICO TAXATION AND REVENUE DEPARTMENT, 7 Respondent-Appellant.

8 APPEAL FROM THE DISTRICT COURT OF McKINLEY COUNTY Thomas J. Hynes, District Judge

10 Michael Serna Flora Vista, NM Pro Se Appellee Peter Breen Santa Fe, NM for Appellant

16 MEMORANDUM OPINION KENNEDY, 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.

4 AFFIRMED.

5 IT IS SO ORDERED.

6 _______________________________ 7 RODERICK T. KENNEDY, Judge

8 WE CONCUR:

9 ___________________________ JAMES J. WECHSLER, Judge

11 ___________________________ LINDA M. VANZI, Judge