02/26/2018 18-07 On June 1, 2015, the Department denied the Taxpayer’s claim for refund for the periods January 2011 through June 2014. A formal protest was received by the Department on June 3, 2015. On May 31, 2016, the Department received a second claim for refund...
Tax Decisions & Orders
IPC (USA), Inc
02/19/2018 18-06 On February 17, 2016, the Department denied the Taxpayer’s claim for refund for the tax periods starting January 1, 2012 through December 31, 2014. The Taxpayer filed a formal protest with the Department on May 20, 2016. The Taxpayer owned gasoline...
CIBL INC. & Subsidiaries
02/15/2018 18-05 On March 7, 2017, the Department notified the Taxpayer that its claim for refund was untimely because it was received after the statute of limitations and therefore was denied. The deadline to claim a refund for the period ending December 31, 2012...
Chamisa Hills Family Dental
01/24/2018 18-04 On August 17, 2017, the Department assessed the Taxpayer for gross receipts tax, withholding tax, penalty, and interest. On August 23, 2017, the Taxpayer submitted a formal timely protest with the Department. In May of 2016, the Taxpayer purchased the...
ACME Mechanical
01/10/2018 18-03 On August 16, 2017, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the tax period starting January 1, 2012 and ending December 31, 2014. On August 30, 2017, the Taxpayer filed a timely protest with the...
Joel W. & Jacqueline R. Draham
01/09/2018 18-01 On June 6, 2017, the Department issued a return adjustment notice for the Taxpayers’ 2016 personal income tax (PIT) return. On August 23, 2017, the Taxpayers submitted a formal protest with the Department. The adjustment was based on the W-2’s...
Marc A. Gelinas
01/09/2018 18-02 On March 17, 2017, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the reporting periods starting January 1, 2010 and ending December 31, 2010. The Taxpayer filed a formal protest with the Department on June 5,...
Golden Services Home Health And Hospice
12/20/2017 17-50 On August 12, 2016, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from January 31, 2009 through December 31, 2014. On November 9, 2016, the Taxpayer filed a protest letter with the Department....
Spelman Investments
12/15/2017 17-49 The Taxpayer filed an application for refund on February 15, 2017 for late penalty that was paid for Combined Reporting System (CRS) reporting periods starting May 2014 ending July 2016. The Department denied the refund request on April 11, 2017. The...
the Taxpayer
12/11/2017 17-48 On January 27, 2016, the Department sent a denial letter to the Taxpayer for a claim for refund. As the Taxpayer is deceased, the denial letter was mailed to the address of the Taxpayer’s Estate’s Personal Representative and successor in interest who...
