12/16/2015 15-39 On April 6, 2015, the Department denied the Taxpayer’s claim for refund of 2010 personal income taxes, citing that the statute of limitations had expired for the claim. On June 25, 2015, the Taxpayer protested the Department’s denial. The Taxpayer...
12/08/2015 15-37 On March 17, 2015, the Department assessed the Taxpayer for workman’s compensation tax, penalty and interest for the tax periods from September 30, 2010 through December 31, 2013. On March 18, 2015, the Department assessed the Taxpayer for gross...
12/07/2015 15-36 On March 11, 2015, the Department issued the Taxpayer six assessments for withholding tax, penalty and interest. On March 18, 2015, the Department issued an additional six assessments for gross receipts tax, penalty and interest. On June 17, 2015,...
11/17/2015 15-34 On July 14, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the tax periods from April 1, 2011 through December 31, 2011. On July 28, 2015, the Taxpayer filed a protest to the assessment. During the period...
10/09/2015 15-33 In 1998, the owner of the Taxpayer began doing business as a corporation. That corporation was an air conditioning business that installed air conditioning units and ductwork for builders in new construction projects, as well as doing some air...
09/29/2015 15-31 On March 10, 2015, the Department denied the Taxpayer’s request for refund of an amount that was offset from her 2013 New Mexico personal income tax refund. The offset was done to satisfy a penalty for underpayment of estimated tax on her 2011 and...
09/29/2015 15-32 On January 28, 2010, the Department assessed the Taxpayer for withholding tax, penalty and interest for the tax periods from November 2008 through March 2009. On February 2, 2010, the Taxpayer filed a protest of the assessment. On February 26, 2007,...
09/10/2015 15-30 On April 23, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the CRS reporting periods from January 1, 2008 through December 31, 2008. On May 19, 2015, the Taxpayer protested the assessment. The...
08/11/2015 15-29 On December 22, 2014, the Department assessed the Taxpayer for tax, penalty and interest for the CRS reporting periods from January 31, 2008 through December 31, 2013. On January 29, 2015, the Taxpayer protested the assessment. The Taxpayer was a...
08/04/2015 15-28 On April 8, 2015, the Department assessed the Taxpayers for personal income tax, penalty and interest for the personal income tax period ending on December 31, 2010. On April 10, 2015, the Taxpayer filed a protest of the assessment. The Taxpayers...