04/17/2014 14-14 The Taxpayer filed a claim for refund of gross receipts tax for tax years 2004 through 2009 on June 21, 2013. The Department denied the refund request because the claim for refund was filed beyond the three year statute of limitations. The Taxpayer...
04/14/2014 14-12 Based on a limited-scope audit, the Department assessed the Taxpayer for unpaid personal income tax, interest and penalty for tax year 2008 on June 25, 2012. On July 14, 2012, the Taxpayer protested the assessment. During the audit, the Department...
04/03/2014 14-11 The Taxpayer has a history of filing and paying its CRS taxes in a timely manner. However, for the tax period ending February 28, 2013, the taxpayer timely paid its CRS taxes, but forgot to submit an electronic return. For the tax period ending July...
03/31/2014 14-09 On January 14, 2010, the Department assessed the Taxpayer for gross receipts tax, penalty and interest for the period ending on December 31, 2006. The Taxpayer filed a protest of the assessment. The Taxpayer is a sole proprietorship that was formed...
03/17/2014 14-08 In 2012, the Department assessed the Taxpayer for personal income tax, penalty and interest for income tax periods ending December 31, 2008 and December 31, 2009. The Taxpayer protested the assessments. For the years in question, the Taxpayer was a...
02/28/2014 14-06 The Taxpayer is a delinquent taxpayer with an outstanding tax liability. On September 16, 2013, the Department issued a Warrant of Levy to the bank where the Taxpayer holds accounts, for the Taxpayer’s unpaid tax liability. The bank surrendered...
02/24/2014 14-05 On January 26, 2012, the Department selected the Taxpayer for a Weight Distance Tax Audit for the reporting periods from January 1, 2009, through December 31, 2011. During the audit, the Department determined that the Taxpayer had underreported its...
02/11/2014 14-03 The Taxpayer is an enrolled member of the Zuni Pueblo, who resided on Zuni Pueblo prior to and after his service with the United States Navy. During his military service, he remained domiciled on Zuni Pueblo. On November 18, 2011, the Taxpayer...
01/30/2014 14-02 The Taxpayer is a freight shipping company who operates in New Mexico. The Taxpayer was selected for Weight Distance Tax audit for 2009, 2010 and 2011. There is no dispute that the Taxpayer reported all traveled mileage during the audit period. The...
01/28/2014 14-01 The Department issued an assessment to the Taxpayer for unpaid gross receipts tax, penalty and interest for the tax period June 30, 2004 through June 30, 2009. During the period at issue, the Taxpayer provided painting services of heavy equipment for...