06/11/2014 14-24 On May 20, 2013, the Department assessed the Taxpayer for corporate income tax, penalty and interest for the tax year ending on June 30, 2012. On November 19, 2013, the Taxpayer filed a protest to the assessment. On December 2, 2013, the Department...
06/10/2014 14-22 The Taxpayer filed timely New Mexico personal income tax returns for the 2008, 2009, and 2010 tax years. In 2012, the Taxpayer became aware that she was eligible for an additional medical credit for those tax years. On April 9, 2012, the Taxpayer...
06/05/2014 14-21 On February 26, 2009, after completing a limited-scope audit, the Department assessed the Taxpayer for gross receipts tax and interest for the tax periods ending December 31, 2005, and December 31, 2006. On March 9, 2009, the Taxpayer filed a protest...
06/03/2014 14-20 On February 1, 2013, the Department issued two assessments to the Taxpayer, one for the tax year ending December 31, 2008, the other for the tax year ending December 31, 2009, for gross receipts tax, penalty and interest. During the tax years in...
06/02/2014 14-19 On May 20, 2011, the Department assessed the Taxpayer for CRS taxes, penalty and interest as a successor in business. On August 4, 2011, after being granted an extension of time to protest, the Taxpayer filed a protest to the assessment. First, the...
05/27/2014 14-18 On December 11, 2008, the Department issued two assessments to the Taxpayer for gross receipts tax, penalty and interest. These assessments were for the tax periods ending December 31, 2005, and December 31, 2006. The Taxpayer filed a protest to the...
05/27/2014 14-17 The Taxpayer worked as a nail technician at a salon in New Mexico. The Taxpayer was registered with the Department for gross receipts tax purposes. All of the services rendered by the Taxpayer occurred at the salon. The owner of the salon...
05/22/2014 14-16 On March 9, 2012, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for tax period January 31, 2004 through September 30, 2010. Sometime in July 2012, the Department abated the penalty. The Taxpayer filed a protest to...
04/28/2014 14-15 On October 5, 2012, the Department assessed the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period from January 31, 2006, through November 30, 2012. The Taxpayer filed a protest to the assessment in regard to the penalty,...
04/17/2014 14-13 On January 3, 2014, the Department assessed the Taxpayers for personal income tax principal and interest for the tax year ending December 31, 2010. On January 10, 2014, the Department assessed the Taxpayers for income tax principal, penalty and...