03/06/2013 13-6 The Taxpayer is an S corporation who provides consulting and management services for the solid waste industry, primarily to government entities. The Taxpayer provided timely Type 5 NTTCs to the Department, which the Taxpayer had accepted in good faith...
03/04/2013 13-5 The Taxpayer operated a shop in New Mexico in 2008 and 2009, that sold pipe tobacco, cigarettes, pipes and other smoking accessories. The Taxpayer failed to pay the Tobacco Products Tax (TPT) on pipe tobacco that he purchased from June 2008 through...
02/25/2013 13-4 The Taxpayers moved to New Mexico in the fall of 2006, and were full-time residents for tax year 2007. The Taxpayers filed a New Mexico income tax return for tax year 2007, but did not report retirement income from South Dakota or interest income on...
02/15/2013 13-3 The Taxpayer is a sole proprietorship, registered in New Mexico, who performs consulting and research services related to public education. In 2007, the Taxpayer entered into a contract with a Colorado corporation to work as an independent contractor...
02/15/2013 13-2 The Taxpayer is in the construction business in New Mexico. Because of a Schedule C mismatch between the Taxpayer’s Federal 1040, and his gross receipts tax reported to New Mexico, the Department issued a Notice of Limited Scope Audit to the Taxpayer...
01/22/2013 13-1 The Taxpayer was a small dental laboratory that provided services to local dentists. The Taxpayer did not invoice for gross receipts taxes on the services she provided to local dentists. The Taxpayer apparently possessed that requisite Nontaxable...
02/15/2013 13-2 The Taxpayer is in the construction business in New Mexico. Because of a Schedule C mismatch between the Taxpayer’s Federal 1040, and his gross receipts tax reported to New Mexico, the Department issued a Notice of Limited Scope Audit to the Taxpayer...
12/31/2012 12-26 The Taxpayers are two corporations, with one common president and owner. Taxpayers doe business in Albuquerque and have been registered for Combined Reporting System numbers for over 20 years. Taxpayers design, pre-wire, install, service and monitor...
12/28/2012 12-01 The Taxpayer was the subject of a federal audit for the tax years 1995 through 1999. On November 3, 2008, the Taxpayer filed amended New Mexico corporate income tax returns for those tax years to reflect the final IRS adjustments on income for those...
12/20/2012 12-25 On July 31, 2009, the Department assessed the Taxpayer for 2008 personal income tax, penalty and interest. The Taxpayer filed a protest to the assessment. At the hearing, the Taxpayer argued that he relied on Department forms, instruction and tax...