23-13 On December 19, 2022, the Department assessed the Taxpayer for the tax period ending October 31, 2022, for penalty associated with gross receipts tax. On December 27, 2022, the Taxpayer filed a formal protest. The Taxpayer argued that they normally file...
Tax Decisions & Orders
Daniel & Terezinha McGlynn
23-12 On May 5, 2021, the Department assessed the Taxpayer for 2019 personal income tax, penalty, and interest. On June 19, 2021, the Taxpayer filed a formal protest of the assessment. The protest at issue is based on the credit for taxes paid that was claimed and...
Warriors Management LLC
23-11 On April 28, 2020, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest. On July 1, 2020, the Taxpayer filed a formal protest of the assessment. The Taxpayer’s protest addresses three issues: (1) is the loan in question “gross...
Trader Barbs Old Town LLC
23-10 On August 12, 2019, the Department assessed the Taxpayer for gross receipts tax for periods in 2013 through 2016. On November 12, 2019, the Taxpayer filed a formal protest of the assessment. The Taxpayer sold jewelry out of her shop in Albuquerque and sometimes...
Vista Staffing Solutions
23-09 On March 21, 2019, the Department assessed the Taxpayer for gross receipts tax for periods from 2010 to 2017 as the result of an audit. On February 4, 2019, the Taxpayer filed a formal protest of the assessment. The Taxpayer provides medical professional...
Darlene H Krueger
23-08 On January 8, 2019, the Department denied the Taxpayer’s request for refund from a warrant of levy that was served on the Taxpayer’s bank account for unpaid assessments of gross receipts tax for periods from 2007 through 2010. On April 3, 2019, the Taxpayer...
ISD Renal Inc and Total Renal Care Inc
23-07 The two Taxpayers agreed to consolidate their protests because both protests concerned the same issue. The Taxpayers were issued full refund denials by the Department to their requests for refunds of gross receipts tax for periods in 2014 to 2016, and each filed...
Roswell Hospital Corporation
23-06 On February 3, 2017, the Department sent a letter to the Taxpayer denying its request for a refund of gross receipts tax for periods in 2014. On February 21, 2017, the Taxpayer filed a formal protest of the refund denial. The Taxpayer is a hospital that claimed...
Roswell Clinic Corporation
23-05 On April 24, 2017, the Taxpayer filed a formal protest of the Department’s failure to grant or deny its request for a refund of gross receipts tax for periods in 2012 to 2015. On May 12, 2017, the Department acknowledged the Taxpayer’s protest. The Taxpayer is a...
Lea Regional Hospital
23-04 On February 3, 2017, and then again on February 14, 2017, the Department sent letters to the Taxpayer denying its request for a refund of gross receipts tax for periods in 2014 and 2015. On February 21, 2017, and later on March 1, 2017, the Taxpayer filed formal...