Breen v. State Taxation & Revenue Department

OPINION

KENNEDY, Judge.

{1} In this consolidated appeal, we address whether the Tax Administration Act’s (Act) provisions protecting the privacy of citizens’ tax information, together with Rule 11-502 NMRA, which provides an evidentiary privilege for records and returns that are required by law to be made, applies to exclude gross receipts tax returns and other related documents from discovery in this case. Tami Schneider is not a party to this action, which is a case involving employment discrimination between her husband, Peter Breen (Plaintiff), his employer, the Department, and two of his…