Audit and Compliance Division
The Audit and Compliance Division ensure compliance with tax programs under the Tax Administration Act by initiating audits, resolving tax issues, performing collection activities and providing customer service. Most ACD employees are based in the Albuquerque District Office, but the Division also has employees in its Santa Fe, Las Cruces, Roswell and Farmington District Offices.
ACD’s primary contact with taxpayers is through the tax Call Center (1-866-285-2996). ACD also provides customer service in-person at the District Offices, processes online applications, and provides taxpayer education workshops. ACD audits and educates taxpayers in over 30 different tax programs. It also reviews and approves various credit and refund requests and administers the managed audit program.
Tiffany Smyth
Acting Director
Tiffany oversees compliance and collection activities as well as audit functions for the Division. She is working on increasing efficiency, streamlining processes, improving customer service, and developing new initiatives focused on the consistent, fair, and equitable treatment of taxpayers.
Tiffany Smyth has over 15 years of experience in state government with 10 years dedicated to Taxation and Revenue Department. In her prior position as Taxpayer Advocate, Mrs. Smyth focused on resolving complex taxpayer issues and proposing long-term solutions to systemic problems. She also worked with taxpayers personally and through public communications channels to help promote voluntary compliance with New Mexico’s tax laws. She has a bachelor’s degree from the University of New Mexico.
Sandra Whitten
Acting Deputy Director of Audit
Permanent Position: Bureau Chief, Oil & Gas and Insurance Premium Tax Compliance Bureau
Sandra.Whitten@tax.nm.gov
Sandra Whitten currently serves as Acting Deputy Director of Audit while continuing to perform her permanent duties as Bureau Chief of the Oil & Gas and Insurance Premium Tax Compliance Bureau. She has led the bureau for the past three and a half years.
Sandra holds a Bachelor of Science degree from Michigan Technological University and has dedicated the past 11 years to the New Mexico Taxation and Revenue Department. She brings a strong foundation in accounting and tax experience gained from both publicly traded corporations and family-owned enterprises.
In her permanent leadership role, Sandra oversees regulatory compliance and ensures the integrity and efficiency of processes supporting two of New Mexico’s most critical industries—oil and natural gas production and insurance services. Her leadership has been instrumental in modernizing operations and strengthening collaboration with industry stakeholders.
The Oil & Gas and Insurance Premium Tax Compliance Bureau ensures compliance with the severance tax (oil and natural gas tax) programs and Insurance Premium Tax programs by providing taxpayer assistance and education to promote voluntary compliance.
If you would like to receive a kit for filing taxes with the Oil and Gas Bureau, please email: oilgas.outreach@tax.nm.gov
Outside of work, Sandra enjoys the challenge of golf, a pursuit she has steadily worked at over the past five years.
Colin Welch
Acting Deputy Director of Compliance
Permanent Position: Bureau Chief, Compliance Bureau
colin.welch@tax.nm.gov
Colin Welch currently serves as Acting Deputy Director of Audit while continuing to perform his permanent duties as Bureau Chief of the Compliance Bureau.
Colin graduated from Southern Illinois University in 2013 with a Bachelor of Science in Business Management. After relocating to New Mexico in 2016, he began his career with the New Mexico Taxation and Revenue Department in the Call Center, where he gained foundational knowledge of New Mexico tax administration. He later advanced to Auditor I and then to Tax Examiner Supervisor.
Colin was recently promoted to Bureau Chief of the Compliance Bureau, where he continues to leverage his experience to strengthen and enhance compliance processes. During his time with the Department, he has contributed to numerous major initiatives, including the e-levy project, formalizing lien and levy procedures, developing the innocent and injured spouse case system, the GenTax v12 / CRS conversion, Levy X9, and ADP / GenTax integration.
In his permanent leadership role, Colin oversees compliance and enforcement efforts focused on identifying delinquent tax accounts and ensuring taxpayers meet their filing and payment obligations. The Compliance Bureau uses the Department’s data warehouse to analyze and compare third-party information with Department records to identify taxpayers who must register, verify income and identity for New Mexico Personal Income Tax returns, and identify accounts that may require enforcement actions such as liens or levies.
The bureau also tracks all New Mexico bankruptcy cases, ensuring that proper claims are filed to recover debts owed to the state and that taxpayer accounts remain compliant with filing and payment requirements during bankruptcy proceedings.
In addition, the Compliance Bureau administers the federal Treasury Offset Program (TOP). Through an agreement with the Internal Revenue Service, the programs allows the New Mexico Taxation and Revenue Department to offset federal income tax refunds to collect outstanding New Mexico tax debt and. The bureau may also file liens and wage or bank levies when necessary to secure payment of delinquent tax liabilities.
Outside of his work with the Department, Colin is known around the Copper Point office as the resident green thumb.
Administrative Services
Iris Cordova
Bureau Chief
iris.cordova@tax.nm.gov
This unit oversees all administrative positions, creating one point of oversight and communication for administrative and financial functions for the Division.
ACD has 173 positions on the Compliance side of the Division, including six administrative positions and six clerical positions. On the Audit side of the Division, there are 182 positions with four administrative positions and two clerical positions. Another two positions in the Directors Office assist with financial and administrative functions.
Data Analytics
Efrain Ibarra
Bureau Chief
Efrain.Ibarra@tax.nm.gov
The Data Analytics and Analysis team integrates data analysis to every-day functions and decisions. It builds models that aid in audit selection and fraud detection, designs datasets for audit, compliance, and tax research purposes, analyzes audit, collections, and economic data, and collaborates with vendors to create and enhance models. The team makes recommendations to improve business procedures and provides statistical analyses and summaries to senior management.
The team is divided into two groups. Group 1 defines IT projects, coordinates with the business side and Information Technology, and tests projects. The group reports on procedures and test results to senior management.
Group 2 uses statistical analysis software to design datasets, analyze data and present statistical summaries, build models for audit selection, and help in the prevention of fraud. The group conducts econometric analyses of tax data, reviews legislation and regulations, and collaborates with vendors in the development of datasets and models for audit and compliance.
Call Center Bureau
Amanda Curnow
Bureau Chief
Amanda.Curnow@tax.nm.gov
The Call Center Bureau provides customer service to taxpayers and other members of the public. It can be reached by calling 1-866-285-2996 and is open Monday – Friday from 8:00 am – 5:00 pm.
The Call Center also contacts taxpayers about delinquent liabilities and non-filed reports. The Call Center is generally the first bureau to contact taxpayers when a liability initially becomes delinquent after 90 days.
Other collection activities include performing outbound calls and using correspondence to resolve debt and other issues. If the bureau cannot reach an agreement with a taxpayer to pay a debt, or if the taxpayer defaults on a payment agreement, they will be referred to the Compliance Bureau for resolution.
District Offices
Santana Griego
Bureau Chief
Santana.Griego1@tax.nm.gov
The Audit and Compliance Division’s five district offices provide taxpayer assistance and taxpayer education to promote voluntary compliance. Local revenue agents can resolve delinquent taxpayer accounts.
All district offices provide assistance with tax-related matters, including applying for a New Mexico Business Tax Identification Number (BTIN).
Computer kiosks are available in each office for taxpayers to file returns electronically, apply for business registration identification numbers, request non-taxable transaction certificates or update personal or business information.
District offices also offer virtual workshops on gross receipts tax and personal income tax on a regular basis to educate the public about filing and payment requirements. Some gross receipts workshops for new businesses are offered in Spanish. Upon special request, we also give workshops and presentations for various other tax programs or for specific organizations.
All district offices are open by appointment only. Please make an appointment to visit us here: https://tap.state.nm.us/Tap/_/
Albuquerque District Office
Gabriel Anaya, District Manager
Gabriel.Anaya@tax.nm.gov
10500 Copper Ave NE Suite C
Albuquerque, NM 87123
Farmington District Office
Gabriel Anaya, District Manager
3501 E. Main Street, Suite N
Farmington, NM 87499
Roswell District Office
Amanda Ware, District Manager
Amanda.Ware1@tax.nm.gov
400 Pennsylvania Ave., Suite 200
Roswell, NM 88202
Santa Fe District Office
AnnMarie Lucero, District Manager
AnnMarie.Lucero@tax.nm.gov
1200 South St. Francis Drive
Santa Fe, NM 87504\
Las Cruces District Office
Christy-Lee Taylor, District Manager
Christy.Taylor@tax.nm.gov
2540 S. El Paseo, Bldg. #2
Las Cruces, NM 88004
Helpful Links:
Workshops
Audit Review Bureau
Ling Jiang
Bureau Chief
Ling.Jiang@tax.nm.gov
The Audit Technical Support Services Bureau reviews audits to ensure compliance with tax laws and consistency in and among programs. The bureau reviews tax credit claims, including film, investment, high-wage and technology job credits. The bureau also conducts conferences (known as 10-day conferences) with taxpayers to offer them an additional opportunity to provide pertinent information prior to assessments. Adjustments can be made based on the new information. The bureau produces audit statistics and assists with audit selection using data produced by the data warehouse.
Desk Audit Bureau
Marcy Coca
Bureau Chief
Marcy.Coca@tax.nm.gov
The Desk Audit Bureau conducts limited-scope audits such as those based on information in a taxpayer’s federal Schedule C and on under-reported income identified through compliance efforts. The bureau also administers the managed audit program. The managed audit program allows taxpayers the opportunity to come into compliance with tax laws without having to pay penalty or interest for 180 days.
Helpful Link:
Managed Audit
Field Audit Bureau
Dorian Johnson
Bureau Chief
Dorian.Johnson@tax.nm.gov
The Field Audit Bureau conducts audits of taxpayers in person in the largest tax programs: gross receipts, compensating tax, withholding tax, corporate income tax, fiduciary tax and oil and gas withholding tax.
Auditors conduct in-state and out-of-state audits, ensuring compliance with New Mexico tax laws and educating taxpayers in the process.
Miscellaneous Tax Programs Bureau
Jenelle Gonzales-Wessels
Bureau Chief
jenelle.gonzales@tax.nm.gov
The Miscellaneous Tax Programs Bureau examines the books and records of taxpayers who pay taxes in 14 tax programs. These include gasoline, special fuels, cigarette, other tobacco products, liquor, private railroad car and weight distance taxes.
It also checks E-911 and Telecommunications Relay Surcharge, International Registration Plan and water conservation fees, and taxes under the International Fuel Tax Agreement.
The bureau issues assessments to taxpayers when underreporting of taxes appears to be an issue.
Oil & Gas and Federal Royalty Bureau
Jason Padilla
Bureau Chief
jason.padilla@tax.nm.gov
The Oil and Gas Bureau audits the severance tax (oil and natural gas tax) programs. In addition, audits are conducted under the federal royalty program through a contract with the federal Mineral Management Services of the U.S. Department of Interior to ensure that the correct amount of federal royalties is paid, a portion of which are paid to New Mexico by MMS.
For kits to file taxes with the Oil and Gas Bureau please contact us at OilGas.OutReach@tax.nm.gov