1. All NM Taxes
  2. Author: jlovato2

jlovato2

Home Dialysis of New Mexico LLC

24-08 The Department denied the Taxpayer’s request for refund of gross receipts tax for periods in 2013 through 2016 because it disallowed the deduction claimed by the Taxpayer on its amended returns. The Taxpayer provided home dialysis services to patients and...

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WPS, Inc

24-07 The Taxpayer was assessed for withholding tax penalty for the December filing period in 2022. The Taxpayer, a very large payroll processing company, used software to calculate payroll and taxes due for its clients and send withholding tax returns to the...

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Mary Elizabeth Bonney

24-06 The Department assessed the Taxpayer for personal income tax from 2016 through 2019 based on federal reporting in those tax years. The Taxpayer did not file a New Mexico tax return in those years, nor had she filed any federal tax returns. The Taxpayer argued...

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Robert & Debbie Wade

24-05 The Taxpayers were assessed personal income tax for several tax years for which the Department believed they had not filed. The Taxpayers claimed that they had filed returns for each of the tax years in question and provided as evidence photocopies of their...

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Gemini Las Colinas LLC

24-04 This case was first heard as D&O 19-30 and at that time the protest was denied. The decision was appealed to the Court of Appeals which determined that the Taxpayer had overcome the presumption of correctness and returned the case to the Administrative...

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Jimmy Lopez

24-03 On September 19, 2022, the Department assessed the Taxpayer gross receipts tax, penalty and interest for periods in 2016 through 2019. On September 29, 2022, the Taxpayer submitted a protest of the assessment. The Taxpayer worked as an independent contractor...

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Herbalife

24-01 On March 20, 2018, the Taxpayer was assessed for gross receipts tax, penalty and interest for periods 2009 through 2016. On May 10, 2018, the Taxpayer filed a timely protest of the assessment. The Taxpayer conceded that they owed the gross receipts tax and...

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William C Gardner, DDS

24-02 On August 17, 2022, the Department issued 54 assessments to the Taxpayer for gross receipts tax and interest, and then, on August 23, 2022, issued two additional assessments. On September 27, 2022, the Taxpayer filed a timely protest of the assessments. The...

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Tucker Midstream Inc

23-17 On October 17, 2022, the Department assessed the taxpayer for gross receipts tax, late penalty and interest. On November 30, 2022, the Taxpayer filed a timely protest of the assessment. The issue to be decided in the protest was whether the Taxpayer owed penalty...

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Stronghold Construction

23-16 On August 16, 2022, the Department assessed the Taxpayer for penalty and interest for the tax period ending June 30, 2022. On October 25, 2022, the Taxpayer filed a timely protest with the Department. The Taxpayer agreed to the dates that the gross receipts tax...

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