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1 IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO LOUIE CASIAS, 3 Protestant-Appellant, v. NO. A-1-CA-36489 NEW MEXICO TAXATION AND REVENUE DEPARTMENT, 8 Respondent-Appellee.

9 IN THE MATTER OF THE PROTEST OF LOUIE CASIAS TO NOTICE OF CLAIM OF TAX LIEN ISSUED UNDER LETTER ID NO. L1687629360.

12 APPEAL FROM THE ADMINISTRATIVE HEARINGS OFFICE Chris Romero, Hearing Officer Wayne G. Chew, P.C.

15 Wayne G. Chew Albuquerque, NM for Appellant Hector H. Balderas, Attorney General Jama E. Fisk, Special Assistant Attorney General Santa Fe, NM for Appellee 1 MEMORANDUM OPINION VANZI, Chief Judge.

3 {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.

6 {2} AFFIRMED.

7 {3} IT IS SO ORDERED.

8 _______________________________ 9 LINDA M. VANZI, Chief Judge

10 WE CONCUR:

11 _________________________________ MICHAEL E. VIGIL, Judge

13 _________________________________ JENNIFER L. ATTREP, Judge