03/14/2005 05-04 The taxpayer erroneously claimed a $2,000 deduction on her 1999 New Mexico personal income tax return. The Department disallowed the deduction and assessed the taxpayer for $144.50 of additional tax, plus interest and penalty. The taxpayer has no...
03/07/2005 05-03 On April 15, 1999, the taxpayers mailed a check to the Department to cover their estimated 1998 New Mexico income tax liability. The Department failed to credit the check to the taxpayers’ account. The taxpayers did not file their 1998 New Mexico...
01/12/2005 05-02 In October 1997, the taxpayer filed his 1996 New Mexico personal income tax return showing a refund due of $258. The refund was based, in part, on an estimated payment the taxpayer had made in April 1997. Because the taxpayer did not write his...
01/06/2005 05-01 The taxpayer filed a timely 1999 New Mexico personal income tax return showing $61.00 in tax due, and included a check in that amount. In reviewing the return, the Department incorrectly concluded that the taxpayer was entitled to an additional...
12/09/2004 04-15 Back to Tax Decisions & Orders
09/21/2004 04-14 Back to Tax Decisions & Orders
09/01/2004 04-13 Back to Tax Decisions & Orders
08/19/2004 04-12 In December 2002, the Department assessed the taxpayer for gross receipts tax, interest, and penalty resulting from failure to file some monthly CRS-1 reports and underreporting receipts for other months during the 1996 and 1997 tax years. The...
08/17/2004 04-11 The taxpayer filed a written protest to the Department’s assessment of 1999 personal income tax, claiming that he was not a New Mexico resident during 1999. The parties engaged in discovery and the hearing officer consulted with both parties to...
08/12/2004 04-10 The taxpayer’s tax preparer filed first-year 1999 New Mexico personal income tax returns for herself and the taxpayer, using the same erroneous method to compute the tax due on both returns. Upon audit by the Department, the tax examiner reviewing...