25-08 The Department assessed the Taxpayer gross receipts tax for periods from 2015 through 2020. The Taxpayer contended the gross receipts associated with the protest were for administrative and risk-management services provided to independent contractors that were...
25-07 The Department assessed penalty and interest for late filing and paying of the Taxpayers’ 2021 personal income tax (PIT) return. The Taxpayer filed the 2021 PIT return, due in 2022, in July 2023 but did not make payment. The Department sent notice of assessment...
25-06 The Department denied a gross receipts tax refund claim for December 2016 to December 2017 and a second claim covering periods January 2018 to June 2019. The Taxpayer claimed its monthly subscription fees from New Mexico customers were exempt under Section...
25-05 The Taxpayer was assessed an underpayment penalty for the estimated personal income tax required by Section 7-2-12.2 NMSA 1978 for the 2023 income taxes. The Taxpayer is a small business owner whose income is irregular and sporadic. The Taxpayer specified that...
25-04 The Department assessed personal income tax, penalty, interest, and underpayment penalty for the tax year ending December 31, 2022. The taxpayer submitted payment of the tax and interest but protested the penalty imposition claiming non-negligence as the...
25-03 On November 21, 2022, the Taxpayer requested a refund for motor vehicle excise taxes paid. On December 8, 2022, the Department denied the application for refund. On February 3, 2023, the taxpayer protested the denial of the refund. The Taxpayer argued they...
25-02 The Department assessed gross receipts tax for periods in 2020. The Taxpayer argued that during the COVID-19 pandemic it filed paper returns for several months. Although the Department eventually received payment for the underlying tax, the Department did not...
25-01 The Taxpayer was assessed for gross receipts tax for reporting periods in 2016 and 2017. The Taxpayer worked as a doctor providing contract services through two third-party staffing companies located outside the state. Because the payments he received were...
24-17 This protest involved whether the Taxpayers were liable for penalty and interest for filing gross receipts tax returns late in 2020 and 2021. The Taxpayers agreed that they had failed to file the returns when they were due but argued that this was because they...
24-16 This protest concerned the amount of attorney fees that should be granted to the Taxpayer as the result of the court of appeals granting the Taxpayer’s motion for fees and remanding to the Hearing Officer for hearing to determine the amount of the fees based on...