22-18 On May 5, 2021, the Department assessed the Taxpayers for personal income tax, penalty and interest. On July 14, 2021, the Taxpayers filed a formal protest of the assessment. The extended payment deadline for the 2019 tax year for personal income tax was April...
Tax Decisions & Orders
Joseph and Jennifer Cervantes
22-17 On May 5, 2021, the Department assessed the Taxpayers for personal income tax penalty and interest. On July 28, 2021, the Taxpayers filed a formal protest of the assessment. The Taxpayers filed their 2019 personal income tax return timely but failed to make...
On-Site Case Management
22-16 On August 5, 2020, the Department issued an assessment to the Taxpayer for the tax periods from January 1, 2013 through December 31, 2017. The assessment included gross receipts tax, penalty, and interest. The Taxpayer argued that some of the services provided...
Salaiz Trucking
22-15 On June 14, 2018, the Department issued a Notice of Assessment of Taxes and Demand for Payment to the Taxpayer for weight distance tax reporting periods beginning January 1, 2011 and ending September 30, 2017. The assessment included tax, civil penalty,...
Sarah Maestas Barnes
22-14 On April 20, 2021, the Department issued a Notice of Assessment and Demand for Payment of gross receipts tax, penalty, and interest. The assessment was based on 1099-MISC forms that were issued to the Taxpayer. The Taxpayer argued that the 1099-MISC forms are...
High Roll Home Furnishings
22-13 On November 20, 2019, the Department issued a Notice of Assessment of Taxes and Demand of Payment for gross receipts tax, penalty, and interest for periods January 1, 2013, to December 31, 2016. The assessment was based on a Schedule C mismatch of income...
22-12 No D&O
Incorrectly assigned number and no merits decision issued.
22-11 No D&O
Incorrectly assigned number and no merits decision issued.
22-10 Tyree Oil Inc
22-10 On July 9, 2020, the Department issued an assessment for weight distance tax for periods in 2014. August 6, 2020, the Taxpayer submitted a formal protest of the assessment. The Taxpayer was located outside the state and used its vehicles to provide services to...
Sandia Botanicals
22-09 On November 8, 2018, the Department assessed the Taxpayer for corporate income tax for tax years from 2011 to 2016 after having performed an audit. On January 25, 2019, the Taxpayer filed a timely formal protest of the assessment. The Taxpayer produced cannabis...