Tax Decisions & Orders

Marcos and Cristina Rayas

21-28 On September 28, 2020, the Department issued an assessment to the Taxpayer for personal income tax, penalty and interest for tax year 2014. On October 28, 2020, the Taxpayer submitted a timely protest of the assessment. In 2014, while living and working in...

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Harvie and Mary Beavers

21-27 On March 3, 2020, the Department issued a return adjustment notice to the Taxpayer for a 2019 personal income tax return, which denied a credit claimed for taxes paid to another state. On March 6, 2020, the Taxpayer protested the adjustment notice. The Taxpayer,...

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Inn of the Anasazi

21-26 On October 2, 2020, the Department issued the Taxpayer an account balance notice indicating penalty due because of the late filing and payment of gross receipts tax. On October 18, 2020, the Taxpayer responded with a formal protest of the penalty. The Taxpayer,...

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XTO Energy Inc

21-25 On July 16, 2020, the Department assessed the Taxpayer penalty for filing its oil and gas severance tax return late. On October 12, 2020, the Taxpayer filed a timely protest. The Taxpayer requested abatement of the penalty due to non-negligence because the...

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Roy A Charletta

21-24 On March 1, 2021, the Department denied the Taxpayer’s personal income tax refund request for 2013. On March 31, 2021, the Taxpayer filed a timely protest of the denial. In 2018 the Taxpayer, who is a resident of New York, discovered that his employer had been...

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Lighthouse Entertainment (Daniel Dawes)

11/10 21-23 On June 9, 2020, the Department assessed the Taxpayer for gross receipts tax for periods from 2012 through 2016. On September 8, 2020, the Taxpayer filed a timely written protest to the denial of refund. Though the Taxpayer eventually conceded that gross...

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Arthur and Elaine Trujillo

08/20 21-20 On February 8, 2021, the Department issued an assessment to the Taxpayer for penalty and interest because of the late payment of personal income tax for 2019. On March 8, 2021, the Taxpayer filed a timely written protest of the assessment. The Taxpayer...

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Orville and Sharon Whyte

08/11 21-19 On November 4, 2019, the Department issued an assessment to the Taxpayer for penalty and interest because of the late payment of personal income tax for tax year 2018. On November 7, 2019, the Taxpayer filed a timely written protest to the assessment. The...

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David and Raya Kovensky

07/23 21-18 On September 28, 2020, the Department assessed the Taxpayers for personal income tax for tax years 2014 and 2015. On October 6, 2020, the Taxpayers filed a timely written protest to the assessment. The Department determined that additional tax was due...

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Ronald Duncan

06/30 21-17 On October 12, 2018, the Department assessed the Taxpayer for gross receipts tax for periods in 2014 and 2015. On December 28, 2018, the Taxpayer submitted a timely protest of the assessment. The Taxpayer performed dining delivery services in these...

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