25-06 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...
25-05 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...
24-15 This protest involved whether the Department could grant the Taxpayer’s untimely refund claims. The Taxpayer’s claim was based on overpayments of gross receipts tax as the result of amended returns in periods from 2017 to 2019, when the Taxpayer had learned that...
24-14 The Department denied the Taxpayer’s claim for refund of gross receipts tax for periods in 2019. The Taxpayer had determined that it had been overreporting its tax liability in a number of reporting periods as some of its sales were exempt. The periods that were...