06/16/2010 10-09 Taxpayer, a sole proprietorship, performed services for but did not obtain required nontaxable transaction certificates (NTTCs). As a result of the information-sharing program with the IRS, the Department conducted a limited scope audit of Taxpayer’s...
06/02/2010 10-08 The Taxpayer worked as a handyman and doing odd jobs in New Mexico in 2005 and 2006. He failed to file gross receipts tax for those years. The Taxpayer was using a tax preparer from California who did not realize that gross receipts tax was applied...
05/27/2010 10-07 In tax years 2005 and 2006, the Taxpayer had a contract as an oil-well pumper with his father’s business, Able Pumping Service. The Taxpayer believed that his father’s business was responsible for the payment of gross receipts taxes. At the time the...
04/21/2010 10-06 Taxpayers received Department notification in September 2008 of an overpayment on their 2004 personal income tax return including a blank application for refund requiring that it be completed and returned. Taxpayers completed and delivered the...
03/24/2010 10-05 The Taxpayer engaged in babysitting services for pay from the State of New Mexico, CYFD, in the years 2005 and 2006. The Taxpayers filed their 2005 and 2006 personal income tax returns indicating income from these services on Schedule C of their...
03/18/2010 10-03 The Taxpayer went to work at Sandia Food Group Inc., founded by Mark Day, in March 2000 as chief operating officer. The corporation’s primary business was to develop and manage a series of restaurant franchises. The Taxpayer did the accounting and...
03/18/2010 10-04 Taxpayer argued that he was not a resident of New Mexico. Taxpayer resided in New Mexico after he married a New Mexico resident. Prior to marriage, Taxpayer resided in England. Part of the year, Taxpayer works on a cruise ship spending approximately...
02/10/2010 10-02 The Taxpayers registered as an LLC in New Mexico in 2001. They made the decision to register their company as an LLC to protect the partners from personal liability. For the 2004 tax year the Taxpayers filed a federal income tax return on which they...
02/09/2010 10-01 The Taxpayers were married in September, 2004. For tax years 2004-2006, the Taxpayers filed joint federal income tax returns using an Albuquerque address. The Taxpayers believed and claimed that they were entitled to the exemption from payment of...
11/25/2008 08-05 The Taxpayer is distributor who is licensed to sell cigarettes in New Mexico. As a distributor, the Taxpayer must purchase stamps from the Department. The Department sells cigarette stamps in numbered rolls, and each stamp has a serial number. The...