09/22/2014 14-33 The Taxpayer is a regional developer for a corporation based in Arizona. The Taxpayer’s principal place of business is in Bernalillo County, New Mexico. As a regional developer, the Taxpayer sells licenses to franchisees, helps the franchisees with...
08/18/2014 14-32 On April 4, 2014, the Department sent the Taxpayers a Return Adjustment Notice. On May 20, 2014, the Taxpayers protested the notice. On April 1, 2013, the Taxpayers submitted their 2012 personal income tax return, and payment for their outstanding...
08/13/2014 14-30 On January 8, 2014, the Department assessed the Taxpayer for personal income tax, penalty and interest for the income tax reporting periods ending on December 31, 2011, and December 31, 2012. On February 26, 2014, the Taxpayer filed a protest to the...
08/13/2014 14-31 On October 23, 2013, the Department assessed the Taxpayer for Weight Distance Tax, civil negligence penalty, interest, and Weight Distance Tax underreporting penalty for the Weight Distance Tax reporting periods of March 31, 2007, through December 31,...
07/16/2014 14-29 On February 27, 2014, the Department assessed the Taxpayer for personal income tax, penalty and interest for the income tax reporting period ending on December 31, 2010. On March 25, 2014, the Taxpayer filed a protest to the Department’s assessment....
07/07/2014 14-28 On November 30, 2010, the Department assessed the Taxpayer for tobacco products tax and interest for the reporting periods between May 31, 2006, and December 31, 2009. This assessment resulted from an audit done of the Taxpayer by the Department,...
07/02/2014 14-27 On January 17, 2014, and February 12, 2014, the Department issued six assessments to the Taxpayer for penalty and interest related to withholding tax for the tax periods ending May 31, 2013, through October 31, 2013. The assessment for the period...
06/25/2014 14-26 The Taxpayer filed a timely New Mexico personal income tax return for the 2007 tax year. In 2010, the Taxpayer was audited by the IRS. As a result, her federal return was adjusted and the Taxpayer had an additional tax liability. The Taxpayer did...
06/13/2014 14-25 On October 16, 2008, the Department issued two assessments to the Taxpayer, one for penalty and interest for untimely paid gross receipts and compensating tax, and the other for penalty and interest for untimely paid withholding tax. The Taxpayer...
06/11/2014 14-23 On January 16, 2014, the Department assessed the Taxpayer for personal income tax principal, penalty and interest for the tax years ending December 31, 2010, 2011 and 2012. The Taxpayer protested the assessments on February 12, 2014. During the tax...