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1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO KATHLEEN A. FRANKLIN, 3 Protestant-Appellant, v. No. 34,324 NEW MEXICO TAXATION AND REVENUE DEPARTMENT, 7 Respondent-Appellee, IN THE MATTER OF THE PROTEST OF KATHLEEN A. FRANKLIN.

10 APPEAL FROM THE TAXATION AND REVENUE DEPARTMENT Dee Dee Hoxie, Hearing Officer Kathleen A. Franklin Mesa, AZ Pro Se Appellant Elena Morgan Santa Fe, NM for Appellee

18 MEMORANDUM OPINION GARCIA, Judge.

2 {1} Summary affirmance was proposed for the reasons stated in the notice of proposed disposition. No memorandum opposing summary affirmance has been filed, and the time for doing so has expired.

5 {2} Affirmed.

6 {3} IT IS SO ORDERED.

8 TIMOTHY L. GARCIA, Judge WE CONCUR:

11 CYNTHIA A. FRY, Judge

13 LINDA M. VANZI, Judge